\documentclass{article}

\usepackage{booktabs}

\pagestyle{empty}

\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}
