BUG: Address review and add not to whatsnew

Author: snitish

doc/source/whatsnew/v3.0.0.rst

@@ -700,6 +700,7 @@ I/O
 - Bug in :meth:`read_csv` raising ``TypeError`` when ``nrows`` and ``iterator`` are specified without specifying a ``chunksize``. (:issue:`59079`)
 - Bug in :meth:`read_csv` where the order of the ``na_values`` makes an inconsistency when ``na_values`` is a list non-string values. (:issue:`59303`)
 - Bug in :meth:`read_excel` raising ``ValueError`` when passing array of boolean values when ``dtype="boolean"``. (:issue:`58159`)
+- Bug in :meth:`read_html` where ``rowspan`` in header row causes incorrect conversion to ``DataFrame``. (:issue:`60210`)
 - Bug in :meth:`read_json` not validating the ``typ`` argument to not be exactly ``"frame"`` or ``"series"`` (:issue:`59124`)
 - Bug in :meth:`read_json` where extreme value integers in string format were incorrectly parsed as a different integer number (:issue:`20608`)
 - Bug in :meth:`read_stata` raising ``KeyError`` when input file is stored in big-endian format and contains strL data. (:issue:`58638`)

pandas/io/html.py

@@ -459,7 +459,7 @@ def row_is_all_th(row):
             body_rows,
             section="body",
             remainder=rem,
-            overflow=True if len(footer_rows) > 0 else False,
+            overflow=len(footer_rows) > 0,
         )
         footer, _ = self._expand_colspan_rowspan(
             footer_rows, section="footer", remainder=rem, overflow=False