/usr/share/lintian/overrides/hicolor-icon-theme is in hicolor-icon-theme 0.15-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | # The empty directories are expected here as this package creates the
# directories structure for the icons themes
hicolor-icon-theme: package-contains-empty-directory
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