I came here for a similar problem I was facing with my table headers.
@MrMisterMan's answer, as well as others, were really helpful, but the borders were beating my game. So, I did some research to find the use rowspan.
Here's what I did and I guess it might help others facing something similar.
<table style="width: 100%; margin-top: 10px; font-size: 0.8em;" border="1px">
<tr align="center" >
<th style="padding:2.5px; width: 10%;" rowspan="2">Item No</th>
<th style="padding:2.5px; width: 55%;" rowspan="2">DESCRIPTION</th>
<th style="padding:2.5px;" rowspan="2">Quantity</th>
<th style="padding:2.5px;" colspan="2">Rate per Item</th>
<th style="padding:2.5px;" colspan="2">AMOUNT</th>
</tr>
<tr>
<th>Rs.</th>
<th>P.</th>
<th>Rs.</th>
<th>P.</th>
</tr>
</table>