SQL and XML insert new Node
If you are using FOR XML PATH you can specify nested elements using forward slash (/), like this:

DECLARE @yourTable TABLE (
    ItemCode    INT, 
    ItemName    VARCHAR(10), 
    Price       MONEY
)

INSERT INTO @yourTable VALUES
    ( 12345, 'test', 20 )

SELECT 
    ItemCode, 
    ItemName, 
    Price AS "Prices/Price"
FROM @yourTable
FOR XML PATH('article'), ROOT('DocumentElement'), TYPE