A liquid having a flash point at or above 37. 8°°C (100°F). Combustible liquids shall be subdivided as follows: Class II liquids shall include those having closed cup flash points at or above 37. 8°C (100?F) and below 60°C (140°F); Class IIIA liquids shall include those having closed cup flash points at or above 60°C (140°F) and below 93°C (200°F); Class IIIB liquids shall include those having closed cup flash points at or above 93°C (200°F)