High-piled storage: storage of combustible materials in closely packed piles or on pallets, in racks or on shelves where the top of storage is greater than 12 feet in height. Certain high-hazard commodities such as rubber tires, Group A plastics, flammable liquids, and idle pallets are considered high-piled combustible storage where the top of storage is greater than 6 feet in height. Any Group S occupancy exceeding 12,000 square feet that has a clear height in excess of 12 feet, making it possible to be used for storage in excess of 12 feet in height, is considered to be high-piled storage.