Liquids and solids (including finely divided suspended solids) that can be ignited under almost all ambient temperature conditions (e.g. gasoline, acetone). Liquids having a flash point below 23 °C (73 °F) and having a boiling point at or above 38 °C (100 °F) or having a flash point between 23 and 38 °C (73 and 100 °F).