% Requires the booktabs if the memoir class is not being used
\begin{table}[htbp]
   \centering
   %\topcaption{Table captions are better up top} % requires the topcapt package
   \begin{tabular}{@{} lcr @{}} % Column formatting, @{} suppresses leading/trailing space
      \toprule
      \multicolumn{2}{c}{Item} \\
      \cmidrule(r){1-2} % Partial rule. (r) trims the line a little bit on the right; (l) & (lr) also possible
      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}
   \caption{Remember, \emph{never} use vertical lines in tables.}
   \label{tab:booktabs}
\end{table}