N.Y. Gen. Bus. Law § 393-A
It shall be unlawful for any person, firm or corporation to sell or offer for sale non fire rated wood paneling, unless it shall be clearly marked on the back of the paneling and on the package in which the paneling is sold a conspicuous notice that the paneling is not rated for fire purposes and is highly flammable. For the purposes of this section non fire rated wood paneling shall mean such paneling having a surface flamespread rating in excess of two hundred determined by Underwriters Laboratory test No. 723 or the American Society for Testing Materials test No. E-84 or testing by any qualified laboratory or testing organization which meets the criteria of American Society for Testing Materials test E548-76 conducted in conformity with generally accepted standards. A violation of the provisions of this section shall be a class B misdemeanor.
N.Y. Gen. Bus. Law § 393-A