(1) Interior finish material shall include any material that forms part of the interior surface of a floor, wall, partition or ceiling, including,
(a) interior cladding of plaster, wood or tile,
(b) surfacing of fabric, paint, plastic, veneer or wallpaper,
(c) doors, windows and trim,
(d) lighting elements, such as light diffusers and lenses forming part of the finished surface of the ceiling, and
(e) carpet material that overlies a floor that is not intended as the finished floor.