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Composite List Of Administrative Ruling No 119

Additives - Ruling NO 107 reflects the Animals - see Livestock - see policy of allowing minor amounts of additives, since such things as Birds in , seasoning or sweetening in Bagged - Placing exempt foods, coated Christmas , etc are commodities in bags does not affect Canaries and parakeets - Not shown as exempt. Informal rule of their exempt status - Office Exempt – Office thumb is that no more than 5 percent non-exempt additives are allowable - Bagging - scrap (worn bagging)- Edible - See separate heading: Poultry Office Not exempt - Office Feathers - see separate heading: - Not exempt-Law Ruling Feathers Advertising matter - in reasonable 110 amounts, transported along with Pigeons – racing - Not exempt – Law exempt commodities to which it relates, - see Products not considered as affecting the exempt Birdseed - see separate heading: Feeds of shipment - Office. - see Grains Bones, animal - Not exempt – Office Advertising matter - comprising 20- Bees – Exempt - Law 30 cases transported with 500 cases of Bran - see Feeds tulip bulbs – Exempt – Office Beeswax - crude, in cakes and slabs- Exempt-Law Broom corn - threshed and baled – Alfalfa - see Feeds Exempt – Law Beet - see Feeds 1Animal fats - Not exempt - Law Bulbs - see Horticultural Commodities Beets, – Exempt – Law 1 Exempt if used as a livestock or poultry feed Butter - Not exempt – Law or feed ingredient and transported to a business production. – Motor Carrier Act of 1980. – enterprise engaged in the sale to agricultural Amendment to Section 10526(a)(6) by addition Buttermilk - Exempt-Law procedures of goods used in agricultural of (E). –Case No. 33 Coffee - Not exempt – Law - Candied apples - (fresh apples on a Cheese, cottage, curd, in bulk - Not Ruling 110 stick dipped in taffy) - Not exempt- exempt - Office Office Coffee, instant - Not exempt - Law Cheese, cream - Not exempt - Law Casein - derived from milk - Not Coffee, roasted - Not exempt - Law exempt - Case No. 1 (a gum obtained from of trees) in form normally shipped, i.e. Canned fruits and vegetables - Not purified and neutralized - Not exempt - exempt - Law Office Compost - composed of end straw sweepings, dried, disintegrated, Carnauba - as imported in slabs Christmas trees – plain, sprayed, or and decomposed - Exempt - Office or chunks - Not exempt - Law coated-- Exempt - Law Compost, product - a mixture of Castor Beans – Exempt - Law Cider, apple, and cider vinegar - Not processed garbage and sewage sludge - exempt – Office Not exempt - Office Castor pomace - (cake remaining alter extraction of oil from castor beans) - Citrus fruits - see Fruits Compost - mixture of manure, straw or Not exempt - Office rice hulls, but not –Exempt - - Not exempt – Office Office , live- see livestock - Not exempt – Law Compost - mixture of manure end Cattle, slaughtered - Not exempt - Cocoa beans shells - in any form - Not sweepings with and bacterial Law exempt - Office agents to hasten , used as a growth medium for - Not - Not exempt - Law Cocoa beans - Not exempt – law - exempt - Office Ruling 110 Cheese - see Nuts Cheese - Not exempt - Law Coffee Cheese, cottage - Not exempt - Law containers and other shipping devices cleaned end formed into rolls Exempt - Motor Carrier Act of 1980 preparatory to milling) – CottonseedExempt – Cake - Egg Containers Office. 1Copra meal - Not exempt - Law Containers, crates, and boxes which Cotton linters – Exempt - Law have been used in the movement of Corn - see Grain exempt commodities, which have been Cotton motes - (fibers removed from reconditioned and sold from stock to Corn cob cotton after ginning and removal new purchasers - Not exempt - Office of linters) - Exempt - Office Corn cobs – Exempt – Law 2Containers, crates, end boxes which Cotton wastes – consisting of bits of have been used in the movement of Corn cobs – ground – Exempt - Law string thread, and yarn - Not exempt - exempt commodities, and ere being Office returned for reuse – Exempt - Law Corn fodder – Exempt - Law Cotton wastes - consisting of scraps of Containers, new, for use in shipping Cottage cheese - see cheese cotton fiber not spun, woven or knitted exempt commodities - Not exempt - - Exempt - Law Law Cotton Cotton yarn - Not exempt - Law 2Used pallets, used empty shipping Cotton - carded but not spun, woven containers including used intermodal or knitted – Exempt - Law Cottonseed

1 Exempt if used as a livestock or poultry feed Cotton - ginned or unginned - Exempt Cottonseed, whole – Exempt - Law or feed ingredient and transported to a business -Law enterprise engaged in the sale to agricultural Cottonseed, dehulled - Exempt – Law procedures of goods used in agricultural Cotton felt - used in mattresses, etc production. – Motor Carrier Act of 1980. – 1 Amendment to Section 10526(a)(6) by addition consisting of scraps of raw cotton. Cottonseed cake - Not exempt - Law of (E). –Case No. 33 blended end carded, but not otherwise

2 processed - Exempt - Office Cottonseed hulls – Exempt - Law exempt except those used in the transportation of motor vehicles or parts of motor vehicle. – 1 Motor Carrier Act of 1980 – Amendment to Cotton lap - (Baled cotton, blended, Cottonseed meal - Not exempt - Law Section 10526(a) by addition of subsection (11)

Exempt - Office Crates - see Containers Egg

Cream - see Milk Albumen - fresh, liquid – Exempt - Powder, dried - Exempt - Law Cream Cheese – See Cheese Law Shelled - Exempt – Law

Dehydrated – See commodity name: Albumen - fresh, liquid, pasteurized – Shells - pulverized, for medical use Fruits, Vegetables, Eggs, etc. Exempt - Office (designated "pure carbonate”) - - Not exempt - Office Diatomaceous - Not exempt - Dried – Exempt - Law Law Whites – frozen – Exempt - Office Frozen – Exempt - Law Dinners Whole - frozen with added yolks – Hard boiled - pickled, packed in Exempt - Office Dinners, frozen - Not exempt-Law vinegar and water with - Not (But see next two entries) Exempt -Office Whole - frozen, standardized by subtraction of white – Exempt - Office Dinners - chicken, cooked and frozen- In shell – Exempt – Law Exempt --Office (Based on Case No. Yolks - dried - Exempt - Law 26) Liquid - whole or separated - Exempt - Law Yolks – fresh, liquid –Exempt - Law Dinners - seafood, frozen – Exempt – Law - Ruling 110 Mixture - of 90% powdered and 10% Yolks - frozen – Exempt - Office syrup and , dried - Not exempt - Dried - see commodity name: Fruits. Office Yolks - with 10% salt or sugar added - Vegetables, Eggs, etc. Not exempt - Office Oiled – Exempt - Law 1 Exempt if used as a livestock or poultry feed or feed ingredient and transported to a business Omelet mix - consisting of fresh enterprise engaged in the sale to agricultural broken eggs and milk with minute procedures of goods used in agricultural production. – Motor Carrier Act of 1980. – amounts of salt and pepper and Amendment to Section 10526(a)(6) by addition seasoning, packaged and frozen – of (E). –Case No. 33

Fats – animal – Not Exempt – Law 1 1Alfalfa pellets - Not exempt - Office Corn gluten - Not exempt – Law Feathers 1 Beet pellets - Not exempt - Office Cottonseed products - see separate Feathers – cleaned and ground, not 1 heading: Cottonseed further processed, nothing added Beet pulp - Not exempt - Law (sometimes referred to as “feather 1 Distilled corn grain residues - with meal.”) – Exempt – Office Bird - Not exempt - Office or without solubles added - Not exempt - Law Feathers – ground, combined with Bird seed - containing , millet, dehydrated poultry offal – Exempt - chaff, end peanut heart – Exempt 1Formulas composed of hominy feed, Office - Office beet pulp, corn gluten, wheat middlings, cane molasses end Feeds Bird seed bell - seed (millet, wheat, minerals - Not exempt - Office milo, and sunflower seed) mixed with Alfalfa - dried, chopped, and pressed an , such as corn syrup or Hamster and gerbil food - with 9% into cubes and wafers by machine, after glue, filled with a wire hanger, soy and alfalfa meal added - Not dampening with water – Exempt - and molded into a bell shape, for exempt - Office Office feeding wild birds - Exempt - Case No. 19 1 1 Hominy feed - Not exempt - Law Alfalfa - dried, etc., as above, but by a steam process - Not exempt - Office 1Bran shorts - Not exempt - Law Corn Meal - see separate heading: Meat 1 Exempt if used as a livestock or poultry feed or feed ingredient and transported to a business enterprise engaged in the sale to agricultural procedures of goods used in agricultural production. – Motor Carrier Act of 1980. – Amendment to Section 10526(a)(6) by addition of (E). –Case No. 33 yarn - made from coconut fiber, Middlings - Not exempt- Law Screenings- feed - Exempt - Law is manufactured by spinning - Not exempt - Case No. 3 Oat hulls - ground – Exempt - Law Soybean husks – Exempt - Case No. 16 Flax – Exempt - Law Parrot Food - mixture of exempt commodities – Exempt - Office 1Wheat bran - Not exempt - Law - Not exempt - Law-Ruling 110

1 "Hemp" specifically made not exempt Pelletized ground refuse screenings - 1Wheat - mixed feed (mixture of by amendment of Section 203(b)(6) Not exempt - Law coarse outer covering of wheat kernel, means true hemp ( sativa) or wheat germ, wheat flour, and offal of its fiber, and does not embrace similar Rice bran – Exempt - Law the tail of the mill) - Not exempt - Case or fibers commonly

1 No. 2 referred to by name Case No. 3 Rice hulls - anhydrous added providing a 10% source 3Fertilizer, commercial - Not exempt - Jute - in bales - Exempt - Law as feed - Not exempt - Office Law Jute fabric - product of a textile Rice hulls - ground or unground, Fibers operation - Not exempt - Office nothing added – Exempt - Office

1 Abaca (manila hemp) – piassava, Kapok - in loose bales, not processed Rice mill feed pellets - retaining a ixtle, , and palm and grass fibers – beyond separation of fibers from continuing substantial identity through Exempt - Case No 3 - Exempt - Office the processing stage – Exempt - Case No. 32 Clippings resulting from rope Palm - not processed beyond making - Not exempt - Office separation from leaf, , combing

1 Exempt if used as a livestock or poultry feed drying and baling – Exempt - Office or feed ingredient and transported to a business enterprise engaged in the sale to agricultural Ramie – Exempt - Law procedures of goods used in agricultural production. – Motor Carrier Act of 1980. – Ramie Tops - consisting of long fibers Amendment to Section 10526(a)(6) by addition 3 Exempt if is a fish or shellfish by of (E). –Case No. 33 product not intended for human consumption. of the ramie plant - Exempt - Office Motor Carrier Act of 1980. Amendment to Section 10526(a)(6)(D)

Sisal - not being a true hemp - Condensed fish solubles - (obtained Dinners – cooked or uncooked, frozen Exempt - See explanation under by condensing the aqueous portion of or fresh – Exempt – Law – Ruling 110; "Hemp" the residue of pressing oil from fish) - Case No. 24. Not exempt - Office Fish (including shellfish) Fish - processed by cleaning, scaling, Cooked or partially cooked fish or and adding a small amount of salt – General: Frozen, quick frozen, and Shellfish - frozen or fresh –Exempt – Exempt - Case No. 4 unfrozen fish and shell fish in the Law -Ruling 110; Case No. 24 various forms in which it is shipped, Fish – ground, frozen into blocks – such as live fish, fish in the round, Crab offal – residue after extraction of Exempt – Case No. 4 beheaded, and gutted fish, filleted fish, meat from crabs including shells, dried beheaded shrimp, and oysters, clams, and ground – Exempt – Office Fish – luncheon meat of smoked crabs, and lobsters, with or without ground fish formed into loaves – Not shells, including crabmeat and lobster Crabmeat – pasteurized, placed in Exempt – Office meat – Exempt - Law hermetically sealed containers for purposes of preservation – Not Exempt Fish – lightly salted or spiced, Breaded, cooked, or uncooked, – Office requiring refrigeration to retard frozen or fresh – Exempt – Law - deterioration – Exempt – Office Ruling 110; Case No. 24 Crabmeat – pasteurized, sealed for purposes of cleanliness only, Fried Fish Fillets, oysters, or scallops Cakes, codfish - cooked or uncooked preservation accomplished by – frozen or fresh – Exempt – Law – frozen or fresh – Exempt - Law-Ruling refrigeration – Exempt - Office Ruling 110; Case No. 24. 110; Case No. 24 Croquettes, salmon - Cooked or Frogs – live or dressed – Exempt – Law Canned - as a treatment for uncooked, frozen or fresh –Exempt – Preserving - Not exempt - Ruling 110; Law – Ruling 110; Case No. 24 Frogs and turtles – placed in Case No. 24 formaldehyde to prevent or retard Deviled Crabs, clams, or lobsters – deterioration during transportation ( but Clam juice or broth - cooked or cooked or uncooked, frozen or fresh - not as a preservative as that term is uncooked, frozen or fresh- Exempt - Exempt – Law – Ruling 110; Case No. normally used) and used in Ruling 110; Case No. 24 24 substantially the same manner as live specimens – Exempt – Office - Not exempt – Office Salmon eggs – frozen, not pickled or Frozen - see General above, and brined or otherwise treated for 4Shells, oyster - moving to market for individual listings preservation – Exempt – Office use in button making - Not exempt – Law Hermetically sealed in containers - Salted - as treatment for preserving – as a treatment for preserving - Not Not Exempt – Law 4Shells, oyster – ground - Not exempt exempt—Law – Case No. 28 Scraps - frozen, granulated, and Hermetically sealed in containers - pressed into blocks, for food- Shrimp cocktail - Shrimp cooked and for cleanliness only, preservation Exempt – Office placed in glass jars with special attained by refrigeration – Exempt – sauce and seasoning and kept under Law Sea lions and walrus -Not exempt – refrigeration - Exempt – Office Office Meal – Not exempt - Law Soup or chowder – containing a Seafood casseroles and dinners - of relatively small proportion of fish Offal – inedible portions of fish not which fish or shellfish is the principal or shellfish in proportion to other further processed - Exempt – Law ingredient – Exempt – Office ingredients which are not within the exemption - Not exempt – Office Oil from fishes - Not exempt – Law Seal blubber - Not exempt – Office Stew - consisting of raw oysters or Preserved or treated - for preserving, clams, milk and seasoning, frozen such as smoked, salted, pickled, spiced, Seal skins - Not exempt - Office but uncooked – Exempt – Law corned or kippered - Not exempt – Law Sticks - cooked or uncooked, frozen or

Residue - remaining after extraction of 4 fresh – Exempt – Law - Ruling 110 oil from fish - Not exempt – Office Shells of sea creatures - other than those mixed with other refuse of "offal” Sticks - frozen, cooked, breaded – Salmon eggs - brined and packed in Exempt – Case No. 5 salt and formaldehyde solution in 4 Exempt if fish or shellfish by product, such as vacuum sealed jars - Not exempt – fish meal, fertilizer and pet food, not intended Office for human consumption. Motor Carrier Act of 1980. Amendment to Section 10526(a)(6)(D). Tuna Pies – Frozen – Exempt – Office 1Corn meal flour - Not exempt - Office Bark, raw - broken up by means of Turtles - sea or fresh water – Exempt - hammermill, or shredded, ground, or Law Mustard flour - consisting of seeds crushed, graded, and bagged – Exempt ground or milled and bolted - Not - Office Whale meat – fresh – Exempt – Law exempt – Office Bark, shredded - in its natural state, Flagstone - Not exempt – Law Tapioca flour - produced in same sprayed with based – manner as wheat flour - Not exempt Exempt – Office Flax fiber - see Fibers –Office Blankets of end boughs – Flaxseed, whole – Exempt – Law Flowers and flower plants - See Exempt – Law Horticultural commodities Flaxseed Meal - Not exempt – Law Bolts for making shingles - Exempt - Fodder – corn and sorghum – Exempt Law Flies - live sterile screw worm – law eradication program - Exempt – Divi and divi pods - natural products Office Forage – see Hay and Feeds of certain trees, not processed – Exempt – Office Flour Forest products Excelsior wood – shredded bark, Flour - Not exempt – Law Bark – Exempt – Law not a by-product of sawing, planning or finishing of wood – Corn flour - extruded and hammered Bark - Boiled to clean and soften – Exempt – Office to a flour consistency - Not exempt Exempt – Law –Office Fence pickets – split by hand from 1 Exempt if used as a livestock or poultry feed bolts, edged and pointed – Not or feed ingredient and transported to a site of exempt – Office agricultural production or to a business enterprise engaged in the sale to agricultural producers of goods used in agricultural production. Motor Carrier Act of 1980. Fence posts and rails – consisting of Amendment to Section 10526(a)(6) by addition logs peeled and to length, the of (E). Case No. 33 having holes drilled in them solution and used as binder - Not for insertion of rails and the rails exempt - Office flower pots - impregnated being split and sharpened at both with wetting agent - Not exempt - ends – Not exempt – case No. 6 Logs and pilings - impregnated with a Office preservative, usually - Not “fire log”: wood shavings, sawdust, exempt - Case No. 7 5Pet Food - Not exempt - Case No. 33 low petroleum, used in place of – Not exempt – Office Mesquite brush - ground, dehydrated Peat - for use as an organic fertilizer, and packaged in plastic bags – Exempt wet with water and other solutions, Greenery – Exempt – Law – Office decomposed in a pressure vessel and dried - Not exempt - Case No. 3 Growing – See separate heading: Mesquite brush - twigs, and debris Horticultural Commodities burned off - Exempt - Law Peller cores - composed of the center portions of logs remaining after Hickory “wheels” – short lengths cut Mine timbers or cants - comprised of is cut therefrom – Exempt - from trees or logs – Exempt – 8-foot lengths of fir, rough-sawn, Case No. 30 Office square cornered - Not exempt - office Pilings - wooden, untreated – Exempt Hickory meal – sawdust or powdered Mistletoe – Exempt – Law - Case No. 9 hickory wood – Exempt – Case No. 35 Myrobalans – as imported in natural Pilings - wooden, impregnated with a state – Exempt - Law preservative, usually creosote - Not Holly sprigs and cuttings – Exempt – exempt - Case No. 7 Law Palmyra stalk fibers - fronds from palm – Exempt - Law Leaves – Exempt – Law Peat moss - dried, shredded, baled – Leaves, sisal - husks and moisture Exempt - Law Pine Cones leaves, and miniature removed – Exempt – Law

Peat or peat moss - in bags or boxes - 5 Exempt if pet food is a fish or shellfish by- sulphonate - obtained by Exempt – Office (see also Case No. product not intended for human consumption. cooking wood chips in a chemical 31) Motor Carrier Act of 1980 – Amendment to Section 10526(a)(6)(D) trees - preserved by use of solution containing calcium chloride – Exempt - 6Sawdust and shavings- regardless of or tanwood - residue after Case No. 8 their place of production, the process dye is extracted from bark, by which they are created, or their , or wood by means of extreme Poles - wooden, untreated - Exempt - ultimate use – Exempt - Case No. 35 pressure and hot water, used as a Case No. 9 - Not exempt – Office 6Sawdust - from mills – Poles - preassorted, preventative- Exempt -Case No. 35 Tanning extracts - (wattle, , treated (used by companies, guebracho) produced by bark, contractors, municipalities, etc.) - Not Shakes and shingles - whether split clarifying the extract and concentrating exempt - Case No. 10 by hand or by machine - Not exempt - it in vacuum evaporators - Not exempt Case No. 12 - Office Poles - telephone, not creosoted – Exempt – Law Shingle bolts – Exempt – Law Timber - rough logs or bolls cut in Random lengths, with bark removed – Railroad ties - composed of bolts from 6Slabwood - produced from Exempt – Office felled trees sawed crosswise processed operations – Exempt - Case No. 35 – Exempt – Office 6Wood chips - including those for Spanish moss – Exempt – Law making wood pulp, or wood residues Railroad ties - lengths of wood cut to from primary plants length and sawed lengthwise to size - moss – Exempt – Law such as slabs, trimmings, shavings, Not exempt – Office sawdust, edgings, and hogged – Spices - see separate heading: Spices Exempt - Case No. 35 , crude – Exempt – Law

Resin products - such as - Not exempt – Law

6 Roots - natural or dried – Exempt – Exempt as wood chips or wood residue for Trees Law primary plant or forest. Motor carrier Act of 1980. Amendment to Section 10526(a) by addition of subsection (13) – – Exempt – Law

Cherries - in sulphur dioxide "brine" Christmas – plain, sprayed or coated – Frogs - see Fish for purpose of holding them in fresh Exempt – Law state until they can be processed for Frozen - see commodity name: Fruits, marketing, which processing includes Cut to length, peeled, or split – vegetables, fish, poultry, etc "debrining” – Exempt - Case No. 14 Exempt – Law

Growing – see Horticultural Apple peels and cores - ground, but Cherries - maraschino type, resulting commodities not otherwise processed – Exempt – from further processing of cherries Office mentioned just above - Not exempt - Sawed into lumber – Not exempt – Case No. 14 Law Apples pomace - substance remaining alter extraction of Juice - Not exempt - Chopped glazed – similar to that 6Trimmings - from logs and bolts Office used in fruit cakes – Not exempt – except bark – Exempt - Case No. 35 Office Apples - fresh, unfrozen, peeled, cored, Valonia - as imported in natural state – sliced and dipped in brine solution to Citrus fruit salad - fresh, chilled – Exempt – Law retain freshness – Exempt – Office Exempt – Office

Wood - cut Into short crosswise lengths Bagged – Exempt – Law Citrus fruit sections - fresh, cold for firewood (not sawed lengthwise) – packed or semi-frozen – Exempt – Law Exempt - Office Bananas - fresh, dried, dehydrated, or frozen - Not exempt – Law - Ruling Citrus fruit sections – frozen - Not Wreaths of holly or other natural 110 exempt – Law - Ruling 110 material - with small amount of or decorative material - - incidentally frozen while Citrus fruit sections - not frozen, Exempt – Law being maintained in low temperature packed with sugar water, citric acid, storage, allowed to thaw during and benzoate of soda, additives being 6% to 10% of total - Not exempt - 6 transportation - Exempt – Law Exempt as wood chips or wood residue for Office primary plant or forest. Motor carrier Act of 1980. Amendment to Section 10526(a) by Canned - Not Exempt – Law addition of subsection (13)

Citrus pulp - substance remaining after Hulls of oranges - after juice juice extraction - Not exempt - Office extractions - Not exempt – Law Figs or dates – ground, in paste form, Color added – Exempt – Law cooked, or with substantial amounts of In Brine - to retain freshness – other substances added – Not Exempt - Exempt – Law Cranberries - partially frozen as result Office of being placed in open boxes in Juice, orange or other citrus - Not storage under controlled temperatures Fig paste -consisting of ground figs, exempt – Law to insure freshness pending either in their natural state or dried – transportation to canneries – Exempt – Exempt - Office Juice, fruit - plain or concentrated - Office Not exempt – Law Frozen - Not exempt – Law - Ruling Cranberries - purposely quick-frozen, 110 Kernels - Exempt – Law maintained in a frozen state during transportation - Not exempt – Office Frozen (quick-frozen) - for the Myrobalan - prune-like tropical fruit purpose of preservation during dried, crushed and bagged – Exempt - Dates - pitted, dried - Exempt – Law transportation --whether shipped under Office temperature control or not - Not exempt Dehydrated - Exempt – Law – Office Oiled apples – Exempt – Law

Dried – naturally or artificially – Fruit baskets or gift packages - Olives - processed for table use, in Exempt - Law consisting of fresh fruit with 5% or less brine or not in brine, stuffed or not of jelly in jars and candy - Exempt – stuffed, in any type container - Not Office exempt – Office

Dried – not further processed, placed in Fumigated – Exempt – Law Orange and lemon peel - dried, sealed packages or receptacles – prepared from hulls of fruit following Exempt – Office Graded - Exempt – Law juice extraction - Not exempt - Office

Figs – dried, halved or quartered – slurry - comprised of Peaches - peeled, pitted, and put in Exempt - Office removed from stems and crushed – cold storage in unsealed containers – Exempt – Office Exempt - Law Pies - frozen - Not exempt – Law - in unsealed containers 1Corn cob pellets - consisting of finely with temperature controlled at 10° or ground cobs with added - Not Plantains - considered to be bananas - lower - Not exempt – Office exempt – Office Not exempt - Case No 15 Grain Corn – cracked – Exempt - Law Preserved - such as jam - Not exempt –Law Artificially dried - Exempt – Law 1Corn - from which oil is extracted, ground and dried to comprise a product known as "brewers corn grits" - Not Purees - and other, frozen - Barley, brewers - residuary byproducts exempt - Office Not exempt – Law of the malting process in which barley, steeped and germinated, is mixed with Corn screenings – Exempt – Office Quick frozen - Not exempt – Law - hops and other ingredients and allowed Ruling 110 to ferment - Not exempt - Office Corn shucks - used as "hot tamale shucks" – Exempt – Office Raisins - seeded or unseeded – Exempt Barley - malted (processed only to the –Law extent of soaking in warm water to Corn – shelled - Exempt - Law hasten or induce germination, then Raisins - very lightly coated with drying, and removal of sprouts in some Corn – whole – Exempt - Law , , or sugar - Exempt – instances) – Exempt - Office Office Barley - pearled (husked and polished Raisins - coated or glaced, grains) - Exempt – Office thereby preserving and candying them - Not exempt - Office Barley – rolled – Exempt – Law 1 Exempt if used as a livestock or poultry feed Sliced, frozen - Not exempt – Law - Barley - whole - Exempt – Law or feed ingredient and transported to a site of Ruling 110 agricultural production or to a business Brewer's grains - wet, by-product of enterprise engaged in the sale to agricultural Strawberries - in syrup and unsealed process - Not exempt – Office producers of goods used in agricultural production. Motor Carrier Act 1980. containers in cold storage – Exempt - Amendment to Section 10526(a)(6) by addition Law of (E). Case No. 33

1Cracked wheat - bulgur or bulgar Oil - extracted from grain – Not processed by cooking the grains for exempt - Law Rice, brewers – Exempt - Law purification and preservation, then drying, dehulling and grinding - Not Popcorn – popped - Not exempt - Law Rice, clean - Exempt – Law exempt - Office Popcorn - shelled (unpopped) Rice - ground, not sifted, bolted or Feeds - see separate heading: Feeds packaged with cooking fat or oil (one graded – Exempt – Office

part oil to 2 1/2 parts popcorn) - Not 1 Hull and husks – see separate heading exempt – Office Rice – hull ash – burned hulls of Feeds threshed rice – Not exempt – Office Popcorn - shelled (unpopped), Milo – Exempt – Law weighing ten or more ounces, Rice - hulled (" rice") – Exempt - accompanied by a separate package of Office Oats - crimped or rolled in the same seasoning consisting of oil, manner as rolled barley – Exempt - monosodium glutamate, butter flavor, Rice - long grain, enriched, parboiled, Law cottonseed oil, and artificial color and subjected to enough steam pressure to flavor weighing approximately 3/4 harden kernel and reduce stickiness, Oats – whole - Exempt – Law ounce – Exempt -Office Out not boiled or precooked – Exempt - Office Oats - whole, crushed and ground, in Popcorn – unpopped, shelled, in sealed bags – Exempt – Office containers – Exempt - Law Rice - milled, fortified with vitamins – Exempt - Office 1Puffed grains - wheat, rice millet or corn - produced by application of steam Rice polish – Exempt - Law 1 Exempt if used as a livestock or poultry feed inside air light tubes, and from or feed ingredient and transported to a site of outside burners, although not fully Rice – precooked - Not exempt – Law agricultural production or to a business enterprise engaged in the sale to agricultural cooked - Not exempt – Office producers of goods used in agricultural Rice – whole – Exempt – Law production. Motor Carrier Act 1980. Amendment to Section 10526(a)(6) by addition Rice bran – Exempt – Law of (E). Case No. 33 – whole – Exempt - Law

Grinding - without prior or subsequent artificially - Exempt - Law Sorghum grains – whole – Exempt – manufacturing processes does not affect Law the exempt status of the commodity – Hay – chopped – Exempt - Law Law 1Wheat - bulgar, cleaned, cooked under Hay – dehydrated - Exempt - Law steam pressure, dried, dehulled, ground, graded and bagged - Not exempt - Guano, bat - excrement of bats dried, Hay - salt (from salt ) –Exempt Office but not further processed - Exempt - – Law Office Wheat germ - Not exempt – Law Hay - see also Feeds Gums - the exudation of trees and Wheat - new, crushed, uncooked – shrubs, such arabic, ghatti, and 1Hay - sweetened with 3% molasses by Exempt - Office tragacanth, in natural state or dried, but weight - Not exempt - Law not purified, neutralized or refined - Wheat - whole - Exempt – Law Exempt - Office Hemp - see Fibers

Hair Herbs – see spices Grass – Exempt - Law Hair – alpaca, , or goat, clipped Hides - green and salted - Not exempt Gravel - Not exempt - Law from animal – Exempt - Law –Law

Greenery – see Forest products Hair – hog or other animal, product of Honey slaughter of animal - Not exempt – Law Honey – in the comb or strained – Hair - rabbit or vicuna (Plucked or Exempt - Law Clipped from live animal) – Exempt - 1 Exempt if used as a livestock or poultry feed Office Honey - Heat treated to retard or feed ingredient and transported to a site of granulation - Exempt - Law agricultural production or to a business Hay enterprise engaged in the sale to agricultural Hops – Exempt – Law producers of goods used in agricultural production. Motor Carrier Act 1980. Amendment to Section 10526(a)(6) by addition Hay and forage - dried naturally or of (E). Case No. 33 Horticultural commodities Humus - of a nature similar to peat Horticultural commodities, and spices moss – Exempt - Law Bulbs -Exempt - Law inoculant - Not exempt – Office

Flowers - growing or cut – Exempt - Ice for cooling subsequent shipments Licorice paste and powder - prepared Law of exempt commodities – Exempt - from ground licorice and used in Law and trades and Leaves - natural or dried - Exempt - for medicinal purposes - Not exempt - Law Ice cream and ice cream mix - see Office Milk and cream Nursery stock – Exempt - Law Licorice roots - spent (by-product or Imported commodities—Fact of residue remaining after open-vat Plants, vegetables and flowers – importation does not affect status of leaching process used to extract Exempt -Law otherwise exempt commodities, except licorice) - Not exempt - Office that wood imported from any foreign Roots - rhubarb, asparagus, , etc.- country is not exempt – Law - Ruling Livestock Exempt – Law 110 Exhibit animals - such as those of 4-H Star flowers - dried, spray painted - club members, which though shown for Insecticides - Not exempt - Law Exempt - Office few days, are chiefly valuable for Juices - see Fruits slaughter – Exempt - Law Trees - growing, balled in earth – Exempt - Law Jute fiber - see Fibers Laboratory animals - not domesticated, such as rats, mice, guinea Kapok - see Fibers Wreaths - holly or other natural pigs - Not exempt - Office material, with small amount of Kelp - dried, ground - Exempt – Law foundation or decorative material -

Exempt - Law Latex - see Rubber Hulls and husks, see Feeds, Nuts Medical use animals - such as ordinary Leaves - see Forest products, healthy swine for serum manufacture – Exempt - Law Linseed meal - see Meal Meal Monkeys - Not exempt - Law Lumber - rough-sawed or planned - 1Meal alfalfa - Not exempt – Law

Ordinary - i.e. all cattle, swine, sheep, Not exempt - Law 1 goats, horses, and mules, except such as Meal copra - Not exempt – Law are chiefly valuable for breeding, Manure 1Meal cottonseed - Not exempt – Law racing, show purposes, and other special uses – Exempt – Law Manure - in natural state – Exempt - 4Meal fish – Not exempt - Law Law Race horses - Not exempt – Law 1Meal, Flaxseed - Not exempt - Law Manure - dried or dehydrated, bagged Registered or purebred cattle - for – Exempt - Law 1Meal, linseed - Not exempt - Law ordinary farm or ranch uses, not chiefly valuable for breeding, race, show, or Manure - to which is added as 1Meal, peanut - Not exempt – Law other special purposes – Exempt - Law Conditioning ingredient, equivalent to 1 3% of the total mixture – Exempt - Meal, soybean - Not exempt – Law Riding horses - used for personal Office pleasure riding - Exempt - Off ice 1 Exempt if used as a livestock or poultry feed Manure - paunch (cud of animal's or feed ingredient and transported to a site of agricultural production or to a business Rodeo animals - bucking horses, cow rumen) product of slaughter-- Not enterprise engaged in the sale to agricultural ponies, parade horses, pick-up horses, exempt – Office producers of goods used in agricultural Brahma bulls, steers, calves, buffalo – production. Motor Carrier Act 1980. Not exempt - Office Manure - fermented, with additives Amendment to Section 10526(a)(6) by addition such as yeast and molds, producing a of (E). Case No. 33

Show horses - Not exempt - Law rich liquor which in water solution Is used for enrichment - Not exempt - Zoo animals - Not exempt – Law Office 4 Exempt if fish or shellfish by product such as fish meal, not intended for human consumption. Maple sap – Exempt - Law Motor Carrier Act of 1980. Amendment to Section 10526(a)(6)(D) Limestone - agricultural - Not exempt - Law - Not exempt – Law

from milk or cream in the same manner water is removed to which no e8 nonfat dried milk solids – Exempt - substantial amount of nonexempt Meat and meat products Office substance is added – Exempt – Office

Beef dinners – frozen - Not exempt - Concentrate - mixture of fresh cream Office with skim milk from which a portion of Butterfat, isex - Label (trade water is removed) – Exempt - Office Fresh, frozen or canned - Not exempt name) consisting of over 50% sugar - Law and 2% water and 44% butterfat - Not Condensed - Not exempt - Law exempt - Office Meal pies - frozen - Not exempt - "Culturmate" - non-fat dry milk Office Buttermilk – Exempt - Law powder 10% dry phosphate , dry process extract, small amounts of Meat of seals, sea lions and walrus - Buttermilk/condensed cream - dextrose and whey - Not exempt - Case Not exempt--Office consisting of 45% butter fat, 30% sugar No. 29 and 25% skimmed milk solids - Not Scrap bones and meal – refuse from exempt - Office Dry milk solids – essentially the same packing houses - Not exempt – Office as ) – Exempt - Case Casein - produced commercially No. 1 Milk and Cream through specialized processes - Not exempt - Case No. 1 Evaporated milk - in sealed cans - Not Anhydrous milk fat - made by a exempt - Office continuous separation process directly Cheese – see that main heading Frozen – Exempt - Law Concentrate – pasteurized and 1 Exempt if used as a livestock or poultry feed or feed ingredient and transported to a site of homogenized, with 2/3 of the water Homogenized - Exempt - Law agricultural production or to a business removed – Exempt - Office enterprise engaged in the sale to agricultural Ice cream mix - blend of milk, dried producers of goods used in agricultural skim milk and sugar) - Not exempt - production. Motor Carrier Act 1980. Office Amendment to Section 10526(a)(6) by addition of (E). Case No. 33 Concentrate - consisting of fresh whole milk from which a portion of the Lactose - milk sugar, traces of protein and ash, made by condensing sweet indicate it has been found unfit for cheese whey, crystallizing by cooking. human consumption – Exempt - Office Mohair - raw, cleaned, or scoured – then spinning, drying and bagging – Exempt - Law Exempt - Case No. 29 Skim - Exempt - Law 1Molasses – Not exempt - Law Milk "replacer" - containing 10% Skim – dried – Exempt - Office animal fat - Not exempt - Office Moss – See Forest Products Skim -with two-thirds of water Milk "replacer" - blend of 98% removed, in bulk or unsealed containers - fresh - Exempt - Law ingredients themselves "exempt" - Exempt - Law commodities end 2% dietary Nursery stock, See Horticultural supplements and flavoring ingredients Standardized - Exempt - Law Commodities not otherwise processed – Exempt - Office Sterilized - in hermetically sealed cans Nutria carcasses - ground, for use as – Not exempt - Law mink feed -Not exempt – Office Milk "replacer" - Calf Pab, containing at least 20 nonexempt ingredients (no “A" – Exempt - Law Nutria – or coypu – skinned, whole or percentages shown) - Not exempt - chopped - Not exempt - Office Office Whipped cream - frozen, containing only exempt dairy products, which is Nutria and rat carcasses - whole, Milk shake mix - composed of mechanically processed into that form – frozen or unfrozen - Not exempt - powdered milk with substantial Exempt – Office Office amounts of sweetening and flavoring added - Not exempt - Office Nuts Whole milk - with moisture content

Removed and nothing added – Exempt 1 Pasteurized – Exempt – Law Exempt if used as a livestock or poultry feed - Office or feed ingredient and transported to a site of Powdered – Exempt - Law agricultural production or to a business enterprise engaged in the sale to agricultural Yogurt - plain or flavored - Not exempt - Office producers of goods used in agricultural Raw – Exempt – Law production. Motor Carrier Act 1980. Amendment to Section 10526(a)(6) by addition Raw milk - with coloring added to Milo, see Grains of (E). Case No. 33

1Offal – consisting of blood, Intestines, Pistachio - shells colored with food viscera, etc., by-products of the Blanched - placed in water hot enough coloring but not otherwise processed - slaughtering animals - Not exempt - to soften the skins and facilities Exempt – Office Office removal of kernel, but not sufficient to kill the enzymes – Exempt – Office Raw - shelled or unshelled – Exempt – Oil Law Cashews - roasted or cooked – Not Oil, mint – Not exempt – Law exempt -Office Roasted or boiled – Not Exempt – Law Oil - extracted from vegetables, grain, Cashews - scorched (not roasted or seed, fish, or other commodities - Not cooked, but darkened in color Shelled - raw – Exempt – Law exempt - Law unintentionally by overheating during shelling process) - Exempt - Office Shelled - salted (not roasted or Olives - See Fruits and Berries otherwise similarly processed) – Coconut – dried, shredded, flaked, or Exempt –Office Packaged Commodities – Packaging prepared by thread mill or devil mill to exempt commodities does not affect produce thread-like particles or Shelled – sprayed or washed with their exempt status - Law granules, not further processed – preservative but not candied or flavored Exempt – Office – Exempt – Office Peanuts – See Nuts

Coconut meal - see separate heading: Shells – Exempt – Law Peat Moss – See Forest Products Copra meal Pelletized feeds – See Feeds Shells – ground peanut – Exempt - Law Macadamia nuts – Exempt - Office

Shells - pecan, mixed with chemicals 1 Exempt if used as a livestock or poultry feed Peanut meal - Not exempt – Law Equivalent to 10% of the total mixture - or feed ingredient and transported to a site of Not exempt - Office agricultural production or to a business Peanut shells – ground –Exempt - Law enterprise engaged in the sale to agricultural Unshelled – raw – Exempt - Law producers of goods used in agricultural production. Motor Carrier Act 1980. Peanuts - roasted and salted Ii the shell Oats - see Grains Amendment to Section 10526(a)(6) by addition - Not exempt - Office of (E). Case No. 33

Pelts – Not exempt – Law 25 Not exempt – Case No. 25

Pies – frozen – Not exempt – Law Carcasses – raw, in marble size chunks Feathers – Exempt – Law – Exempt – Office Pigeons – racing – See Birds Frozen – Exempt – Law Cut up – raw – Exempt – Office Plants, vegetable or flower – See Live – Exempt - Law Horticultural commodities Cut up – precooked or cooked; same, breaded and /or battered; same, Offal – including blood (natural by- Poles – See Forest products marinated, breaded and/or battered; all products of the killing and processing frozen or refrigerated – Exempt – Case of poultry for market) – Exempt – Case Popcorn – See Grain No. 26 No. 27

Potash – Not exempt – Office Deboned – cooked or uncooked, fresh Picked – Exempt – Law or frozen, in rolls or diced – Exempt – Poultry and Poultry Products Office Pies – cooked, frozen or unfrozen – Not exempt – Office Additives – such as injected butter, Dehydrated – chunked, process gravy, seasoning, etc., sold in or along includes boiling, grinding, and drying – Powdered – process includes boiling, with uncooked poultry, do not void the Not exempt – Case No. 25 fine grinding, and spray-drying – Not exemption if not in excess of 5% by exempt – Case No. 25 weight – Office Dinners – cooked and frozen – Exempt – Office – see also separate heading: Rolled in butter but uncooked - Blood of poultry and rabbits – from Dinners Exempt - Office which corpuscles have been removed by centrifugal force (processing by a Dressed – fresh or frozen – Exempt – Rolls - containing sectioned and machine similar to cream separator) – Law. deboned poultry, cooked - Exempt - Exempt – Office Office Fat – as removed from poultry, not cooked – Exempt – Office Sticks – cooked – Exempt - Office Broth – dehydrated by spray – drying Fat – skimmed from broth, plain or into a powder – Not exempt – Case No. reduced to powder by spray – drying – Stuffed and frozen – Exempt - Law Sand - Not exempt – Law Stuffing - in plastic bags packed with Residue – foots or – but not in bird – Exempt - Office remaining after removal of oil from Sap - see Forest products various commodities – Not exempt – 1Pulp, beet - Not exempt – Law Office Sawdust - see Forest Products

1Pulp, - Not exempt – Law Resin – See Forest products Sea Creatures - see Fish

Purees – See Fruits Rice – See Grains Seasoning or salt - added to commodity within the exemption in Rabbits 7Rock - Not exempt – Law insignificant amounts, not considered to affect exempt status of commodity - Rabbits – dressed – Exempt – Law Roots - see Forest products, Office Horticultural commodities, Spices and Rabbits – wild, skinned – Not exempt herbs Seaweed - dried, ground – Exempt - – Office Law Rubber Raisins - See Fruits Seeds Rubber - crude, in bales - Not Exempt Raisin syrup - Not exempt - Case No - Law Anise - not subject to manufacturing 34 process - Exempt - Office Rubber - latex, natural, liquid from Ramie Fiber - see Fibers which water has been extracted and to Bird seed - See separate heading: which ammonia has been added - Not Feeds exempt - Law 1 Exempt if used as a livestock or poultry feed or feed ingredient and transported to a site of Cotton - See separate heading: agricultural production or to a business Rye - see Grains Cottonseed enterprise engaged in the sale to agricultural producers of goods used in agricultural Deawned – Exempt – Law production. Motor Carrier Act 1980. Amendment to Section 10526(a)(6) by addition 7 Natural crushed vesicular used for of (E). Case No. 33 decorative purposes – exempt – Motor Carrier Flax - see separate heading: Flaxseed Act of 1980 – Amendment to section 10526(a) by addition of subsection (12) Grass seed – Exempt - Office by mechanical process – Exempt - Office Shingle bolts - See Forest Products Grass seed – packaged in individual boxes and bags - Exempt – Office Siftings and screenings - consisting of Skins residue from sieving of seeds (not Hybrid seed corn - Exempt - Office further processed) – Exempt - Office Skins, animal - Not exempt - Law

Inoculated – Exempt - Law Soybean seeds - in bags on which are Skins, seal - sea mammal hides - Not attached a small container of inoculant exempt - Office Meal made from seeds - See Meal - Exempt – Office Sliced - see commodity name: Fruits, Natural – Exempt – Law - see Spices Vegetables, etc

Oil extracted from Seeds - Not Sprayed for disease control – Exempt Sludge - dried sewage - Not exempt - Exempt - Law -Law Office

Packets or boxes of seeds in display Sunflower seed hulls - lubricated by Soil, top - Not Exempt - Law racks – Exempt - Law spraying with hot water to increase density, formed into loose, crumbling Soil, potting - Not exempt – Law Scarified – Exempt - Law pellets – Exempt – Office Soil, potting or African Violet Mix - Screened or sized – Exempt – Law - ground, comprised of Consisting of 90% peat, 8% sand and seeds removed from pods without 2% - Not exempt - Office Seed kits - flower or vegetable, boiling cooking, or the like, and consisting of seeds, soil substitutes, and processed only by cleaning and Sorghum fodder – Exempt - Law grinding – Exempt – Office plant food, in growing tray {punch and Sorghum grains - Exempt – Law grow kits) - Not exempt - Office Used as seasonings - not subjected to a Soup - frozen - Not exempt – Law Sesame seeds in hulls – bagged - manufacturing process - Exempt – Office Exempt - Office Shells - see , Eggs, Fish, Spanish moss - gathered from trees – Sesame seeds - cleaned and dehulled Nuts Exempt - Office

Angelica root – Exempt - Office Reconditioned spices - ground Sugar – raw - Not exempt – Law (screened for removal of impurities but Chicory root - natural or dried – not further processed) - Exempt - Syrup Exempt - Office Office Syrup, cane - Not exempt – Law Chili powder - consisting of dried Seeds - see also that main heading ground pods – Exempt - Syrup, maple - Not exempt – Law Office Sweet leaves - dried and separated from stems - Exempt - Syrup, raisin - Not exempt - Case No. Chili powder - mixture of ground Office 34 peppers, spices and herbs, and a small amount of salt – Exempt – Office Unground - whether seeds, berries Tankage – consisting of offal from leaves, bark or roots – Exempt - Office slaughtered animals – Not exempt – Cumin seed – Exempt - Office Law Stone - natural, marble or granite - Not Deer – (or deer’s) tongue leaves, exempt – Office Tea - Not exempt – Law - Ruling 110 natural. Dried or processed in a manner similar to that undergone by redried, Stover - Exempt - Law Telephone Poles - see Forest products tobacco leaf – Exempt – Office Straw - Exempt-- Law Textile waste - see Cotton waste Ground - but bit further processed – Exempt - Office Sugar - Not exempt - Law

Paprika – ground – Exempt - Case No. Sugar beets – Exempt – Law Tobacco 22 Sugar cane – Exempt – Law Binder tobacco - composed of Pepper - ground, not further processed - Exempt – Office 1Sugar cane pulp - Not exempt – Law enterprise engaged in the sale to agricultural producers of goods used in agricultural Raw – unground spices – Exempt - 1 Exempt if used as a livestock or poultry feed production. Motor Carrier Act 1980. Case No. 20 or feed ingredient and transported to a site of Amendment to Section 10526(a)(6) by addition agricultural production or to a business of (E). Case No. 33 adhesive materials added to pulverized shipped in open unsealed containers - tobacco, the resultant mixture formed Exempt - Case No. 21 into flat sheets (similar to homogenized Tobacco - made of ground-up scraps, tobacco) – Not exempt – Office considered a form of homogenized Cooked - Not exempt – Law tobacco - Not exempt - Office Chopped leaf - Exempt – Law Cooked - in water or steam for a period - Not exempt - Law longer than that necessary for the Cigars and cigarettes - Not exempt - inactivation of the enzymes, or by Law Trees - see Forest products immersion in oil or fat - Not exempt - Case No. 22 Fragments, siftings and dust - Turtle - see Fish resulting from processes which produce Cucumbers and other vegetables - tobacco items within the exemption Vegetables processed into pickles by the ordinary (i.e. chipped tobacco leaf, redried, etc.) means - Not exempt – Office also that which becomes unusable Bagged - Exempt - Law during preliminary handling prior to the Cucumbers and tomatoes - barrel- manufacture of nonexempt tobacco Beans - dried artificially and packed in cured into Kosher pickles (fresh items – Exempt - Office small container – Exempt - Law cucumbers or tomatoes kept in barrel overnight with water garlic, salt, spices Cabbage rolls - heads of cabbage and seasonings, then placed in jars and Homogenized - Not exempt - Law pickled in water and salt after which the kept under refrigeration) - Not exempt - Leaf – Exempt - Law leaves are cut off and stuffed with Case No. 18 tomato and whole pepper, in jars with Redried leaf – Exempt - Law juice of pickled cabbage - Not exempt - Cucumbers - delight (sliced - Case No. 18 cucumbers with , peppers, sugar - Not exempt – Law and salt, in jars or barrels with juices) - Candied sweet potatoes - frozen - Not Not exempt - Case No. 18 Stem meal - Not exempt - Office exempt - Law

Stemmed leaf – Exempt - Law Canned - Not exempt - Law Cucumbers - salt cured – Exempt - Law

Stems – Exempt – Law Cauliflower - cured in salt brine, Cut up - fresh, in cellophane bags – Exempt - Law Oil - extracted from vegetables - Not Peppers and kraut - stuffed (whole exempt - Law peppers tilled with sauerkraut in jars Cured – Exempt - Law with natural sauerkraut juice) - Not - chips and flakes, dried – exempt - Case No. 18 Dehydrated – Exempt – Law Exempt - Law Pickled - Not exempt - Case No. 21 Dried - naturally or artificially - Onion powder – Exempt - Law Exempt - Law by-product - made from raw Onion powder - made from onions rejects peeled and washed in caustic French fried onion rings - Not exempt sautéed in oil and then powdered or solution and hot water, dewatered, -Case No. 22 dehydrated - Not exempt - Office dried and ground – Exempt – Office

French fried potatoes – Not exempt - Onion rings - frozen, shipped with Potato by-product - consisting of Law frozen fish dinners of which they era mash potatoes recovered from drying intended to be a part – Exempt – Office machines or gathered as spillage from Frozen – Not exempt – Law – Ruling floor during latter stages of processing 110 Onion - cured in salt brine, shipped in of instant mashed potatoes - Not open unsealed containers – Exempt - exempt - Bureau Garlic paste - made from fresh crushed Case No. 21 garlic heated only enough to Potato flakes - cooked and dehydrated deactivate the enzymes, small Peas, split – Exempt – Law flakes of potato - Not exempt - Bureau percentage of preservative added – Exempt - Office Peeled, uncooked – Exempt – Law Potatoes, candied (sweet) - whipped, rissole, or puff - Not exempt - Case No Garlic powder - Exempt -- Law Pepper delight - peppers with vinegar, 22 salt and sugar - Not exempt - Case No. Graded -Exempt – Law 8

Mushrooms - considered vegetables Pepper hulls - cured in salt brine. Potatoes - peeled, sliced, blanched or for purposes of Section 203(b)(6), shipped in open unsealed containers – dipped in preservation solution, but not frozen - Not exempt – Office Exempt - Case No. 21 cooked or otherwise processed – Exempt - Office exempt - Case No. 18 Tomatoes - in salt brine, to preserve Potatoes – peeled and scalded or Sauerkraut - pickled by keeping freshness while in transit – Exempt - blanched (not subjected to a greater shredded in e barrel for 36-40 hours, Case No 21 degree of heat than that necessary to thence in cold storage for about 36 inactivate enzymes) - Exempt - Office hours, then packed in jars with water, Washed, fresh, in cellophane bags – sugar, and benzoate of soda (requires Exempt – Law Potatoes - powdered, prepared from refrigerator) - Not exempt - Case No. potatoes, washed, cooked, peeled, 18 Water - and distilled water - Not with moisture removed - Not exempt - exempt - Office Office Sauerkraut - uncooked, pickled, In sealed plastic containers or sealed Wax Powdered, onion and garlic – Exempt wooden barrels - Not exempt - Office - Law Wax - beeswax, crude, in cakes and Shelled – Exempt - Law Slabs – Exempt - Law Precooked - pouch-packed, with or without sauce - Not exempt - Case No. Soup – frozen - Not exempt - Law Wax - Carnauba, as imported in slabs 22 and chunks - Not exempt – Law Soybean meal - Not exempt – Law Products - the ingredients of which Wax - crude candelilla, boiled in water include vegetable matter combined Tomato Juice - Not exempt - Office to which some acid is added, purpose with other commodities - Not exempt - of which is not to change the wax in Case No. 22 Tomato paste - consisting of tomatoes any way but to remove the wax scales healed to 190° - Not exempt – Office from the leaves of the plant on which it Quick frozen - Not exempt – Law - forms, and the resulting residue boiled Ruling 110 Tomato pomace - residue remaining again to remove excess moisture and after juice extraction - Not exempt - debris – Exempt – Office Office Whale meat - see Fish Romanian kraut - shredded cabbage Tomato powder - dehydrated without with juice consisting of waist, auger, cooking, (not the residue left after juice Wheat celery seed and fresh peppers - Not extraction) – Exempt – Office Wheat - see Grains domestic - Not exempt - Office yeast" (substance which settles to bottom of vat during fermentation of Wheat products - see Feeds, Flour Pulled wool - wool removed from or liquors) - Not exempt – Office hides after slaughter - Not exempt – Whey Office Zoo Animals - Not exempt – Law

Whey - powdered or dried - Exempt - Raw – cleaned or scoured, but not Case No. 23 including wool imported from any foreign country – Exempt – Law - Whey lactose – Exempt - Case No. 29 Ruling 110

Whey powder - produced by Scoured - origin unknown - Not separating liquid whey, removing butter exempt - Office fat, drying, steam rolling, cutting, bagging for further drying, grinding and Tags of - domestic wool and mohair packaging – Exempt -Office (matted and ragged locks as shorn) - Exempt – Office Wood - see Forest products Waste - carded, spun, woven, or Wool Knitted - Not exempt - Law-Ruling 110

Cleaned and scoured - after being Yarn - Not exempt - Law

Imported - Not exempt - Office

Wreaths - see Forest products

Grease - as obtained from cleaning or scouring process - Not exempt – Law Worms, blood - cultivated in a

"farming" type operation in marshy soil

- Exempt – Office Case No. Imported - from any foreign country - Worms, sea - live (gathered from mud

Not exempt – Law - Ruling 110 flats, for use as bait) – Exempt – Office 1. Cossitt Motor Express, Inc. –

Powdered Milk and Casein, 96 Mixture - and if blend of imported and Yeast - brewers' residual, or "bottom MCC557 Extension – Lumber, 73 MCC 20. Acme Carriers, Inc., Common 2. Sturgeon and Meeker, 85 Carrier Application, 74 MCC Extension – Wheat Bran, 84 797 MCC 655 11. Determination of Commodity Status – Petition, 113 MCC 6 21. Hadder Trucking Co., Inc., 3. Atchison, T & S F Ry Co, Extension – Commodities in Petition – 103 MCC 364 12. Everett – Investigation of Brine, 79 MCC 499 Operations, 88 MCC 784 4. Refrigerated Dispatch Ltd., Inc. 22. Frozen Cooked Vegetables – – Common Carrier Application, 13. Miler’s Motor Freight, Inc., MC Status, 81 MCC 649 81 MCC 429 41915 Sub 26, Decided June 20, 1962 23. Petitiion of Ida-Cal Freight 5. Phillips – Common Carrier Lines, Inc., MCC 3557, Decided Application, 82 MCC 528 14. Maxwell Co., Extension – August 29, 1962 Cherries in Brine, 100 MCC 10 6. Fred C. Burns, Extension – 24. Hughes – “Grandfather” Alexandria, VA, MC-111875 15. Highway Express, Inc., application, 89 MCC 471484- Sub 8, Decided Oct. 27, 1960 Extension – Plantains, 86 MCC 486 (not printed) 93 25. Henningsen Foods, Inc., 7. Holt, Extension – Pilings, 77 16. Producers Transport, Inc., Petition, 106 MCC 286 MCC 141 Extension – Soya Bean Husks, 103 MCC 691 8. Pool, Extension – Calcium Chloride, 83 MCC 522 17. Kinner – Common Carrier 26. Pillsbury Co. et al., v US et al., Application, 99 MCC 748 409 US 808 reversing 113 MCC 225 18. Seashore Food Products, Inc.- 27. Labertew Trucking, Inc., 9. Edgar H. Allen & Sons, Inc., Declaratory Order, 95 MCC 546 Extension – Poultry Offal, 96 Extension – Old Bridge, NJ, 98 MCC 370 MCC 131 19. Petition for Declaratory Order – Wild Birdseed, 110 MCC 406 28 Grant’s Trucking Eo., Petition – 10. Chancey Bros. Truck Line, Oyster shells, 118 MCC 892

29 ICC v Schaetzel, 339F. Supp. 1342 (1972)

30 Forest Transport Corp., MC 138702, Sub 2, Decided April 8, 1974 (Not printed)

31 Anderson Peat Co., Petition 119 MCC 484

32 Arkansas Rice Growers Coop. Assn., Petition MCC 7949 – Decided September 23, 1974 (not printed)

33 Petition for Declaratory Order – Livestock and poultry Feed 132 MCC 535

34 Petition for Declaratory Order – Status of Raisin Syrup, MCC 10539. Decided October 1, 1980

35 Interpretation of Commodity Classification – Wood Chips – 132 MCC 676