exempt-Bureau Fats, animal-Not exempt-Law Feathers, cleaned and ground, not further processed, nothing added (sometimes referred to as "feather meal")-ExemptBureau Feathers, ground, combined with dehydrated poultry offal-Exempt-Bureau Feeds: Alfalfa, dried, chopped, and pressed into cubes and wafers by machine, after dampening with water-ExemptBureau Alfalfa, dried, etc., as above, but by a Bird seed bell, seed (millet, wheat, milo, and sunflower seed) mixed with an adhesive such as corn syrup or wood glue, fitted with a wire hanger, and molded into a bell shape, for feeding wild birdsExempt-Case No. 19 Bran shorts-Not exempt-Law Distilled corn grain residues, with or without solubles added-Not exempt-Law Formulas composed of hominy feed, beet pulp, corn gluten, wheat middlings, cane molasses, and minerals-Not exemptBureau Hamster and gerbil food with 9 percent soybean and alfalfa meal added-Not exempt-Bureau Hominy feed-Not exempt-Law Meal, see separate heading: Meal Middlings-Not exempt-Law Parrot food, mixture of exempt commodities-Exempt-Bureau Pelletized ground refuse screenings-Not exempt-Law Rice bran-Exempt-Law Rice hulls, anhydrous ammonia added providing a 10 percent protein source as feed--Not exempt-Bureau Rice hulls, ground or unground, nothing added-Exempt-Bureau Rice mill feed pellets-Status pendingCase No. 32 Screenings, feed-Exempt-Law Soya bean husks-Exempt-Case No. 16 Wheat mixed feed (mixture of coarse outer covering of wheat kernel, wheat germ, wheat flour, and offal of the tail of the mill--Not exempt-Case No. 2 Fertilizer, commercial-Not exempt-Law Fibers: Abaca (manila hemp), piassava, ixtle, rattan, and palm and grass fibersExempt-Case No. 3 Clippings resulting from rope makingNot exempt-Bureau Coir yarn, made from coconut fibre, is manufactured by spinning-Not exempt-Case No. 3 Flax-Exempt-Law Hemp-Not exempt-Law-Ruling 110 "Hemp" specifically made not exempt by amendment of Section 203(b)(6), means true hemp (cannabis sativa) or its fiber, and does not embrace similar plants or plant fibers commonly referred to by name-Case No. 3 Jute in bales-Exempt-Law Jute fabric, product of a textile operation-Not exempt-Bureau Kapok, in loose bales, not processed beyond separation of fibers from seedsExempt-Bureau Palmleaf, not processed beyond separation from leaf, cleaning, combing, drying and baling-Exempt-Bureau Ramie-Exempt-Law Ramie Tops, consisting of long fibers of the ramie plant-Exempt-Bureau Rayon or synthetic fibers, or mixtures thereof (waste materials or otherwise)Not exempt-Bureau Sisal, not being a true hemp-ExemptSee explanation under "Hemp" above Fish (including shell fish): General. Frozen, quick frozen, and unfrozen fish and shell fish in the various forms in which it is shipped, such as live fish, fish in the round, beheaded, and gutted fish, filletted fish, beheaded shrimp, and oysters, clams, crabs, and lobsters, with or without shells, including crab meat and lobster meatExempt-Law Breaded, cooked, or uncooked, frozen or fresh-Exempt-Law-Ruling 110; Case Canned, as a treatment for preservingNot exempt-Ruling 110; Case No. 24 Clam juice or broth, cooked or uncooked, frozen or fresh-Exempt-Ruling 110; Case No. 24 Condensed fish solubles (obtained by condensing the aqueous portion of the residue of pressing oil from fish)-Not exempt-Bureau Cooked or partially cooked fish or shellfish, frozen or fresh-Exempt-LawRuling 110; Case No. 24 Crab offal (residue after extraction of meat from crabs including shells, dried and ground)-Exempt-Bureau Crabmeat, pasteurized, placed in hermetically sealed containers for purpose of preservation-Not exempt-Bureau Crabmeat, pasteurized, sealed for purposes of cleanliness only, preservation accomplished by refrigerationExempt-Bureau Croquettes, salmon, cooked or uncooked, frozen or fresh-Exempt-Law-Ruling 110; Case No. 24 Deviled crabs, clams, or lobsters, cooked or uncooked, frozen or fresh-ExemptLaw-Ruling 110; Case No. 24 Dinners, cooked or uncooked, frozen or fresh-Exempt-Law-Ruling 110; Case No. 24 Fish, processed by cleaning, scaling, and Fish luncheon meat of smoked ground fish formed into loaves-Not exemptBureau Fish, lightly salted or spiced, requiring refrigeration to retard deteriorationExempt-Bureau Fried fish fillets, oysters, or scallops, frozen or fresh-Exempt-Law-Ruling 110; Case No. 24 Frogs, live or dressed-Exempt-Law Frogs and turtles, placed in formaldehyde to prevent or retard deterioration during transportation (but not as a preservative as that term is normally used) and used in substantially the same manner as live specimens-Exempt-Bureau Frozen, see General above, and individual listings Hermetically sealed in containers as a treatment for preserving-Not exemptLaw Hermetically sealed in containers for cleanliness only, preservation attained by refrigeration-Exempt-Law Meal-Not exempt-Law Offal (inedible portions of fish not further processed)-Exempt-Law Oil from fishes-Not exempt-Law Preserved, or treated for preserving, such as smoked, salted, pickled, spiced, corned, or kippered-Not exempt-Law Residue remaining after extraction of oil from fish-Not exempt-Bureau Salmon eggs, brined and packed in salt and formaldehyde solution in vacuum sealed jars-Not exempt-Bureau Salmon eggs, frozen, not pickled or brined or otherwise treated for preservationExempt-Bureau Salted, as a treatment for preserving-Not exempt-Law Scraps, frozen, granulated, and pressed into blocks, for cat food-ExemptBureau Sea lions and walrus-Not exemptBureau Seafood casseroles and dinners of which fish or shellfish is the principal ingredient-Exempt-Bureau Seal blubber-Not exempt-Bureau Shells, oyster, moving to market for use in Shrimp cocktail (shrimp cooked and placed in glass jars with special sauce and seasoning and kept under refrigeration)-Exempt-Bureau Soup or chowder containing a relatively small proportion of fish or shellfish in proportion to other ingredients which are not within the exemption-Not exempt-Bureau Stew, consisting of raw oysters or clams, milk and seasoning, frozen but cooked-Exempt-Law un Sticks, cooked or uncooked, frozen or fresh-Exempt-Law-Ruling 110 Sticks, frozen, cooked, breaded-ExemptBureau Tuna Pies, frozen-Exempt-Bureau Flaxseed, whole-Exempt-Law Flies, live sterile screwworm, used in screwworm eradication program-ExemptBureau Flour-Not exempt-Law: Corn flour, extruded and hammered to a flour consistency-Not exempt-Bureau Corn meal flour-Not exempt-Bureau Mustard flour, consisting of seeds ground or milled and bolted-Not exemptBureau Tapioca flour, produced in same manner as wheat flour-Not exempt-Bureau Flowers and flower plants, see Horticultural commodities Fodder, corn and sorghum-Exempt-Law Forest products: Bark-Exempt-Law Bark-Boiled to clean and softenExempt-Law Bark, raw, broken up by means of hammermill, or shredded, ground, or crushed, graded, and bagged-ExemptBureau Bark, shredded in its natural state, sprayed with copper based fungicideExempt-Bureau Blankets of pine and spruce boughs— Exempt-Law Bolts for making shingles-Exempt-Law Divi and divi pods, natural products of certain trees, not processed-ExemptBureau Excelsior wood: shredded birch bark, not a by-product of sawing, planing or finishing of wood-Exempt-Bureau Fence pickets, split by hand from bolts, edged and pointed-Exempt-Bureau Fence posts and rails, consisting of logs peeled and cut to length, the posts having holes drilled in them for insertion of rails, and the rails being split and sharpened at both ends-Not exemptCase No. 6 "Firelog": wood shavings, sawdust, low grade petroleum, used in place of firewood-Not exempt-Bureau Greenery-Exempt-Law Growing, see separate heading; Horticultural Commodities Hickory "wheels": short lengths cut from trees or logs-Exempt-Bureau Hickory meal: sawdust or powdered hickory wood-Not exempt-Bureau Holly sprigs and cuttings-Exempt-Law Leaves-Exempt-Law Leaves, sisal, husks and moisture removed-Exempt-Law Lignin sulphonate obtained by cooking wood chips in a chemical solution and used as a road binder-Not exemptBureau Logs and pilings impregnated with a preservative, usually creosote--Not exempt-Case No. 7 Mesquite brush, ground, dehydrated and packaged in plastic bags-ExemptBureau Mesquite brush, twigs and debris burned off-Exempt-Law Mine timbers of cants, comprised of 8 foot lengths of fir, rough-sawn, square corned-Not exempt-Bureau Mistletoe-Exempt-Law Myrobalons, as imported in natural state-Exempt-Law Palmyra stalk fibers (fronds from palm leaves)-Exempt-Law Peat moss, dried, shredded, baledExempt-Law Peat or peat moss, in bags or boxesExempt-Bureau (See also Case No. 31) Peat moss flower pots impregnated with wetting agent-Not exempt-Bureau Peat, for use as an organic fertilizer, wet with water and other solutions, decomposed in a pressure vessel and driedNot exempt-Case No. 31 Peeler cores, composed of the center portions of logs remaining after plywood is cut therefrom-Exempt-Case No. 30 Pilings, wooden, untreated-Exempt Case No. 9 Pilings, wooden, impregnated with a preservative, usually creosote-Not exempt-Case No. 7 Pine Cones, leaves, and miniature trees preserved by use of a solution containing calcium chloride-Exempt-Case No. 8 Poles, wooden, untreated-Exempt-Case No. 9 Poles, preassorted, preventative-treated (used by utilities companies, contractors, municipalities, etc.)-Not exempt-Case No. 10 Poles, telephone, not creosoted-ExemptLaw Railroad ties composed of bolts from felled trees sawed crosswise and peeled or split but not otherwise processedExempt-Bureau Railroad ties, lengths of wood cut to length and sawed lengthwise to sizeNot exempt-Bureau Resin, crude-Exempt-Law Resin products, such as turpentine-Not exempt-Law Roots, natural or dried-Exempt-Law Sawdust and shavings, regardless of their place of production, the process by which they are created, or their ultimate use-Not exempt-Case No. 11 Sawdust from lumber mills-Not exemptLaw Shakes and shingles, whether split by hand or by machine-Not exempt-Case No. 12 Shingle bolts-Exempt-Law Slabwood produced from sawmill operations-Not exempt-Case No. 13 Spanish moss-Exempt-Law Sphagnum moss-Exempt-Law Spices, see separate listing: Spices Tanbark or tanwood, residue after tanning dye is extracted from bark, roots, or wood by means of extreme pressure and hot water, used as a mulch-Not exempt-Bureau Tanning extracts (wattle, chestnut, guebracho) produced by leaching bark, clarifying the extract and concentrating it in vacuum evaporators-Not exemptBureau Timber (rough logs or bolts) cut in random lengths, with bark removedExempt-Bureau Trees: Christmas, plain, sprayed, or coated- Cut to length, peeled, or split- Growing, see Horticultural commodities Wood chips for making wood pulp-Not exempt-Law Wood cut into short crosswise lengths for firewood (not sawed lengthwise)— Exempt-Bureau Wreaths of holly or other natural material with small amount of foundation or decorative material-Exempt-Law Frogs, see Fish Frozen, see commodity name: Fruits, Vegetables, Fish, Poultry, etc. Fruits and Berries: Apple peels and cores ground, but not otherwise processed-Exempt-Bureau Apple pomace (substance remaining after extraction of juice)-Not exemptBureau Apples, fresh, unfrozen, peeled, cored, sliced and dipped in brine solution to retain freshness-Exempt-Bureau Bagged-Exempt-Law Bananas, fresh, dried, dehydrated, or frozen-Not exempt-Law-Ruling 110 Blueberries, incidentally frozen while being maintained in low temperature storage, allowed to thaw during transportation-Exempt-Bureau Canned-Not exempt-Law Cherries in sulphur dioxide "brine" for purpose of holding them in fresh state until they can be processed for marketing, which processing includes "debrining"-Exempt-Case No. 14 Cherries, maraschino type, resulting from further processing of cherries mentioned just above-Not exempt-Case No. 14 Chopped glazed fruit (similar to that used in fruit cakes)-Not exempt-Bureau Citrus fruit salad, fresh, chilledExempt-Bureau Citrus fruit sections, fresh, cold-packed or semi-frozen-Exempt-Law Citrus fruit sections, frozen-Not exempt-Law-Ruling 110 Citrus fruit sections, not frozen, packed with sugar, water, citric acid, and benzoate of soda, additives being 6% to 10% of total-Not exempt-Bureau Citrus pulp (substance remaining after juice extraction)-Not exempt-Bureau Color added-Exempt-Law Cranberries, partially frozen as result of being placed in open boxes in storage under controlled temperatures to insure freshness pending transportation to canneries-Exempt-Bureau Cranberries, purposely quick-frozen, maintained in a frozen state during transportation-Not exempt-Bureau Dates, pitted, dried-Exempt-Law Dried, naturally or artifically-Exempt- Dried, not further processed, placed in sealed packages or receptacles Exempt-Bureau Figs, dried, halved or quarteredExempt-Law Figs or dates, ground, in paste form. cooked, or with substantial amounts of other substances added-Not exemptBureau Fig paste, consisting of ground figs, either in their natural state or driedExempt-Bureau Frozen-Not exempt-Law-Ruling 110 Frozen (quick-frozen) for the purpose of preservation during transportationwhether shipped under temperature control or not-Not exempl-Bureau Fruit baskets or gift packages consisting of fresh fruit with 5% or less of jelly in jars and candy-Exempt-Bureau Fumigated-Exempt-Law Grape slurry comprised of grapes removed from stems and crushed-ExemptBureau Hulls of oranges after juice extractionsNot exempt-Law In brine, to retain freshness-ExemptLaw Juice, orange or other citrus-Not exempt-Law Juice, fruit, plain or concentrated-Not exempt-Law Kernels-Exempt-Law Myrobalan (prune-like tropical fruit), dried, crushed and bagged-ExemptBureau Oiled apples-Exempt-Law Olives, processed for table use, in brine or not in brine, stuffed or not stuffed, in any type container-Not exemptBureau Orange and lemon peel, dried, prepared from hulls of fruit following juice extraction-Not exempt-Bureau Peaches, peeled, pitted, and put in cold storage in unsealed containers-Exempt-Law Pies, frozen-Not exempt-Law Plantains (considered to be bananas)-Not exempt-Case No. 15 Preserved, such as jam-Not exempt-Law Purees, strawberry and other, frozen Exempt-Law Quick frozen-Not exempt-Law-Ruling 110 Raisins, seeded or unseeded-ExemptLaw Raisins, very lightly coated with honey, cinnamon, or sugar-Exempt-Bureau Raisins, chocolate coated or glaced, thereby preserving and candying them-Not exempt-Bureau Sliced, frozen-Not exempt-Law-Ruling 110 Strawberries, in syrup and unsealed containers in cold storage-Exempt-Law Strawberries, in unsealed containers with temperature controlled at 10° or lowerNot exempt-Bureau Grain: Artifically dried-Exempt-Law Barley, brewers' (residuary by-products of the malting process in which barley, steeped and germinated, is mixed with hops and other ingredients and allowed to ferment)-Not exempt-Bureau Barley, malted (processed only to the extent of soaking in warm water to hasten or induce germination, then drying, and removal of sprouts in some instances)-Exempt--Bureau Barley, pearled (husked and polished grains)-Exempt-Bureau Barley, rolled-Exempt-Law Barley, whole-Exempt-Law Brewers grains, wet, by-product of brewing process-Not exempt-Bureau Corn cob pellets consisting of finely ground cobs with graphite added-Not exempt-Bureau Corn, cracked-Exempt-Law Corn, from which oil is extracted, ground and dried to comprise a product known as "brewers corn grits"-Not exemptBureau used as "hot tamale Corn screenings-Exempt-Bureau Corn, shelled-Exempt-Law Feeds, see separate heading: Feeds Milo maize-Exempt-Law Oats, crimped or rolled in the same manner as rolled barley-ExemptBureau Oats, whole-Exempt-Law Oats, whole, crushed and ground, in bags-Exempt-Bureau Oil, extracted from grain-Not exemptLaw Popcorn, popped-Not exempt-Law Popcorn, shelled (unpopped) packaged with cooking fat or oil (one part oil to 212 parts popcorn)-Not exemptBureau Popcorn, shelled (unpopped), weighing ten or more ounces, accompanied by a separate package of seasoning consisting of salt, monosodium glutamate, butter flavor, cottonseed oil, and artificial color and flavor weighing approximately 4 ounce-Exempt-Bureau Popcorn, unpopped, shelled, in sealed or unsealed containers-Exempt-Law Puffed grains-wheat, rice, millet or corn-produced by application of steam inside air tight tubes, and heat from outside burners, although not fully cooked-Not exempt-Bureau Rice bran-Exempt-Law bolted or Rice, hull ash (burned hulls of threshed rice)-Not exempt-Bureau Rice, hulled ("brown rice")-ExemptBureau Rice, long grain, enriched, parboiled, subjected to enough steam pressure to harden kernel and reduce stickiness, but not boiled or precooked-ExemptBureau Rice, milled, rtified with vitaminsExempt-Bureau Rice polish-Exempt-Law Rice, precooked-Not exempt-Law Rice, whole-Exempt-Law Rye, whole-Exempt-Law Sorghum grains, whole-Exempt-Law Wheat, bulgar, cleaned, cooked under steam pressure, dried, dehulled, ground, graded and bagged-Not exemptBureau Wheat germ-Not exempt-Law Wheat, crushed, new, Exempt-Bureau Wheat, whole-Exempt-Law Grass sod-Exempt-Law Gravel-Not exempt-Law uncooked Greenery, see Forest products Grinding, without prior or subsequent manufacturing processes does not affect the exempt status of the commodity-Law Guano, bat (excrement of bats, dried, but not further processed)-Exempt-Bureau Gums, the exudation of trees and shrubs, such as arabic, ghatti and tragacanth, in natural state or dried, sifted, and ground, but not purified, neutralized or refinedExempt-Bureau Hair, alpaca, camel, or goat, clipped from animal-Exempt-Law Hair, hog or other animal, product of Hay, chopped-Exempt-Law |