The only Code reference I can think of is in 517.160(A)(6) in a FPN that discusses conductor insulations.
As I recall, XHHW meets those specs where THHW does not.
Note this is a FPN and not a "requirement" and is noted in relation to isolated power systems.
Forgive me but (FPN) means what?
Fine Print Notes.
Information that is provided for a person to consider, but not required to follow.
(C) Explanatory Material. Explanatory material, such as
references to other standards, references to related sections
of this Code, or information related to a Code rule, is included
in this Code in the form of fine print notes (FPNs).
Fine print notes are informational only and are not enforceable
as requirements of this Code.
Tom, that a sums it up in a "to the point" way.XHHW and XHHW-2 (rated 90 Deg C wet or dry) is a far better insulation than THHW/N.
XHHW and XHHW-2 (rated 90 Deg C wet or dry) is a far better insulation than THHW/N. THHW is a PVC and the insulation is very thin, easy to damage and in my experience does not hold up well in wet locations, and the insulation can melt. XWWH is cross linked polyethylene, thicker insulation and is direct bury rated. So using it in conduit is a win win situation. Some don't like it as its harder to pull.
I spec it for any run in a wet location, inside or out. Go to a mfgs website and look at the properties for each type.