It would probably help if we cited the entire sentence from 406.8 : A receptacle shall be considered to be in a location protected from weather where located under roofed porches, canopies, marquees,and the like, and will not be subject to a beating rain or water runoff. I would think the AHJ would have to take the section I hi-lighted under consideration before making a decision as to whether a receptacle should have a bubble cover or not.It seems to me that the AHJ can decide if your "in the 2nd floor outside soffet " location is acceptable under the "or the like" definition of damp location in 408.6A. A 12 inch eave/soffit does not offer a lot of protection. I heard somewhere a local interpretation that defined the protection to be the area under the eave within a 45 degree angle of the roof edge. If I read this section correctly the AHJ could make you use an in-use cover unless it's an open porch area, mezzanine, or canopy.