\documentclass{article}
\usepackage{booktabs}

\begin{document}

  \begin{tabular}{llr}
    \toprule
    \multicolumn{2}{c}{Item} \\
    \cmidrule(r){1-2}
    Animal    & Description & Price (\$) \\
    \midrule
    Gnat      & per gram    & 13.65      \\
          &    each     & 0.01       \\
    Gnu       & stuffed     & 92.50      \\
    Emu       & stuffed     & 33.33      \\
    Armadillo & frozen      & 8.99       \\
    \bottomrule
  \end{tabular}

\end{document}