The following tables demonstrate correct structure and my lack of imagination

Pets Farm animals Wild animals
Cat Sheep Kangaroo
Dog Cow Wombat
White rabbit Pig possum

The following table is more complex, with two major headings, with each having two minor headings.

Sea-dwelling Land-dwelling
Fish Mammal Reptile Mammal
Flathead Porpoise Snake Elephant
Shark Dolphin Crocodile Horse
Whale Tuna Lizard Bat