If this is right out of the meter can on the line side of the service disconnect, it isn't a tap and 230.23 applies.

Quote
230.23 Size and Rating.
(A) General. Conductors shall have sufficient ampacity to carry the current for the load as calculated in accordance with Article 220 and shall have adequate mechanical strength.


A 200a disconnect would imply that you have computed the load on this panel to be =/<200 .


Greg Fretwell