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That should be inside a table and belongs to a row...

Table and row make no difference.  Also tried:
&lt;#if record.itemcost?has_content&gt;
  &lt;table style="width: 100%"&gt;
&lt;#list record.itemcost as itemcostLine&gt;
  &lt;tr&gt;&lt;td&gt;test line ${itemcostLine.memo}&lt;/td&gt;&lt;/tr&gt;
&lt;/#list&gt;
  &lt;/table&gt;
&lt;/#if&gt;