It seems that table 300-5, Column 5 requires low-voltage landscape lighting cables to be buried 6". Article 110-3(b) requires equipment to be installed per manufcturers instructions.
Hadco(high-end fixtures, accessories,etc.)catalog states that the low voltage cable does not need to be buried,just covered with mulch, stones, etc. It recommends 4" burial when crossing lawns to avoid landscape tool damage. I once contacted Malibu, and was again told that the low voltage cable is not required to be buried. I say bury it 6" everywhere. What am I missing?

1) 110-3(b) does not tell you that you must follow the manufacture's instructions. It tells you that you must follow any instructions that are part of the listing and labeling.
2) There are listed "relocatable" low voltage fixtures and would not think that that cable would have to be buried in that the fixtures are intended to be moved around.
3) If the installation is to be "permanent" then I would require the 6" as shown in Table 300-5.
4) If the low voltage lighting system is not a listed system, then the cable requires 24" of cover.
Don(resqcapt19)

Don;
i've been looking at a lot of instructions since you have brought 110-3(b) to my attention.
(Thank You)