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The other posters were mistaken. 800.110(B) says it all. The NEC doesn't care about LV cable fill. Neither is it ever subject to inspection.
What should you do? You look to the cable manufacturers recommendations for the particular cable you will be using. All reputable cable manufactures will have fill tables that are based on a maximum allowable pulling tension so as not to damage the cable. This is completely different than the NEC which bases maximum fill on the dimension of the conductor(s).
It's quite possible that if you used a 40% fill based on the diameter of the cables you would have to apply too high of a pulling tension causing the cables to stretch. Of course other factors need to be considered also, like length of run, number of bends and what cable lube you use.
-Hal
Completely correct... 800.110, last line of the paragraph says 'the raceway tables of chapter 3 in chapter 9 shall not apply". Using the manufacturer recommended fill, which may very well be 40%, is really only if you want their cable warranty. TDMM/ Bicsi/EIA/TIA standards only apply if the job spec requires you to follow them.
Not blowing 25 lb pulling Force is going to be more critical than conduit fill. The most important factor there is reducing number of quarter bends or 90 degree turns between pull points, second is copious amounts of wire lube.
Note that if you have to go through a fire rated wall, that conduit fill may be an issue with properly applying Firestop, or may require you to use a more expensive Firestop with conduit/ sleeves that are filled over 40% or 60%. We always use Hilti FS - 1 on such penetrations between the wire and conduit. I believe it allows a higher wire density or conduit fill than other fire stops