Flammable liquids shall be or shall include any liquids having a flash point below 100°F (37.8°C) and having a vapor pressure not exceeding 40 psi (276 kPa) (absolute) at 100°F (37.8°C). Flammable liquids shall be subdivided as follows: (a) Class I liquids shall include those having flash points below 100°F (37.8°C) and shall be subdivided as follows: 1. Class IA liquids shall include those having flash points below 73°F (22.8°C) and having a boiling point below 100°F (37.8°C). 2. Class IB liquids shall include those having flash points below 73°F (22.8°C) and having a boiling point above 100°F (37.8°C). 3. Class IC liquids shall include those having flash points at or above 73°F (22.8°C) and below 100°F (37.8°C). Combustible liquids shall be or shall include any liquids having a flash point at or above 100°F (37.8°C). They shall be subdivided as follows: (a) Class II liquids shall include those having flash points at or above 100°F (37.8°C) and below 140°F (60°C). (b) Class IIIA liquids shall include those having flash points at or above 140°F (60°C) and below 200°F (93.3°C). (c) Class IIIB liquids shall include those having flash points at or above 200°F (93.3°C).