N.Y. Comp. Codes R. & Regs. tit. 16, § 255.187
(b) When the internal volume exceeds 200 cubic feet (5.66 cubic meters), each of the following apply:
(c) When the internal volume is more than 75 cubic feet (2.12 cubic meters) but less than 200 cubic feet (5.66 cubic meters), the following apply: