\begin{longtable}[]{@{}lll@{}}
\hline
H1\par
 & H2\par
 & H3\par
\tabularnewline
\hline
\endfirsthead
B1\par
 & B2   | B3\par
\tabularnewline
\hline
\hline
F1\par
 & F2 spanning\par
\tabularnewline
\endlastfoot
\end{longtable}
