N.Y.C. Admin. Code § 27-267: § 27-267 Classification.

Structures of a temporary character, and minor occupancies not classified in any other specific occupancy group, shall be classified in the miscellaneous occupancy group. Such structures and occupancies shall be constructed, equipped, and maintained to meet the requirements of this code commensurate with the fire and life hazard incidental to their use. The miscellaneous occupancy group includes all accessory structures such as sheds, fences, and similar constructions.