\documentclass{article}
\usepackage{booktabs}
\usepackage{xepersian}
\settextfont{XB Zar}
\setlatintextfont{Times New Roman}
\setdigitfont{XB Zar}

\begin{document}
\begin{tabular}{@{}llr@{}}
\toprule
  \multicolumn{2}{c}{Item} &\multicolumn{1}{c}{Price/lb} \\
\cmidrule(r){1-2}\cmidrule(l){3-3}
  Food & Category & \multicolumn{1}{c}{\$}\\
\midrule
  Apples & Fruit  & 1.50  \\
  Oranges & Fruit & 2.00  \\
  Beef d & Meat   & 4.50  \\
\bottomrule
\end{tabular}

\end{document}