The only way you can have a hierarchical TOC from a single HTML file would be to create it manually in an NCX file. I can then add an option --from-ncx which will load the TOC from the NCX file. NCX is just a simple XML file that defines a TOC. For examples look at the contents of the EPUB files created by html2epub.
Note that currently if you create an OPF file that has a reference to a TOC and pass that to html2epub, html2epub will use the TOC.
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