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Where walls, ceilings or structural elements are required by any provision in this code to be of fire-resistance-rated or noncombustible construction, the interior finish material shall be applied directly against such construction or to furring strips not exceeding 13/4 inches (44 mm), applied directly against such surfaces.
803.15.1.1 Furred Construction
If the interior finish material is applied to furring strips, the intervening spaces between such furring strips shall comply with one of the following:
  1. Be filled with material that is inorganic or noncombustible.
  2. Be filled with material that meets the requirements of a Class A material in accordance with Section 803.1.1 or 803.1.2.
  3. Be fireblocked at not greater than 8 feet (2438 mm) in every direction in accordance with Section 718.
Exception: Compliance with Item 1, 2 or 3 is not required where the materials used to create the concealed space are noncombustible.

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