Additives - Ruling NO 107 reflects the policy of allowing minor amounts of additives, since such things as vitamins in milk, seasoning or sweetening in foods, coated Christmas trees, etc are shown as exempt. Informal rule of thumb is that no more than 5 percent non-exempt additives are allowable - Office
Advertising matter - in reasonable amounts, transported along with exempt commodities to which it relates, not considered as affecting the exempt nature of shipment - Office.
Advertising matter - comprising 2030 cases transported with 500 cases of tulip bulbs – Exempt – Office
Alfalfa -see Feeds
1 Animal fats - Not exempt - Law
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
Animals - see Livestock
Bagged commodities - Placing exempt commodities in bags does not affect their exempt status - Office
Bagging - scrap (worn jute bagging)- Not exempt - Office
Bananas - Not exempt-Law Ruling 110
Bark - see Forest Products
Barley - see Grains
Bees – Exempt - Law
Beeswax -crude, in cakes and slabs- Exempt-Law
Beet pulp - see Feeds
Beets, sugar – Exempt – Law
production. – Motor Carrier Act of 1980. – Amendment to Section 10526(a)(6)
by addition of (E). –Case No. 33
Bulbs - see Horticultural Commodities
Butter - Not exempt – Law
Buttermilk - Exempt-Law
Candied apples -(fresh apples on a stick dipped in taffy) - Not exempt-Office
Casein - derived from milk - Not exempt - Case No. 1
Canned fruits and vegetables - Not exempt - Law
Carnauba wax - as imported in slabs or chunks - Not exempt - Law
Castor Beans – Exempt - Law
Castor pomace -(cake remaining alter extraction of oil from castor beans) Not exempt - Office
Cattle, live- see livestock
Cattle, slaughtered - Not exempt - Law
Charcoal - Not exempt - Law
Cheese Cheese - Not exempt - Law
Cheese, cottage - Not exempt - Law
Cheese, cream - Not exempt - Law
Chicle (a gum obtained from latex of trees) in form normally shipped, i.e. purified and neutralized - Not exempt Office
Christmas trees – plain, sprayed, or
coated-- Exempt - Law
Cider, apple, and cider vinegar - Not exempt – Office
Citrus fruits - see Fruits Clay - Not exempt – Office Coal - Not exempt – Law
Coffee beans - Not exempt – Law - Ruling 110
Coffee, instant - Not exempt - Law
Coffee, roasted - Not exempt - Law
Compost - composed of manure end straw sweepings, dried, disintegrated, and decomposed - Exempt - Office
Compost, product -a mixture of processed garbage and sewage sludge Not exempt - Office
Compost - mixture of manure, straw or rice hulls, but not sawdust –Exempt Office
Compost -mixture of manure end sweepings with water and bacterial agents to hasten fermentation, used as a growth medium for mushrooms - Not exempt - Office
Containers, crates, and boxes which have been used in the movement of exempt commodities, which have been reconditioned and sold from stock to new purchasers - Not exempt - Office
2 Containers, crates, end boxes which have been used in the movement of exempt commodities, and ere being returned for reuse – Exempt - Law
Containers, new, for use in shipping exempt commodities - Not exempt Law
2Used pallets, used empty shipping containers including used intermodal
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
2 exempt except those used in the transportation of motor vehicles or parts of motor vehicle. – Motor Carrier Act of 1980 – Amendment to Section 10526(a) by addition of subsection (11)
containers and other shipping devices Exempt - Motor Carrier Act of 1980
1Copra meal - Not exempt - Law
Corn - see Grain
Corn cob Corn cobs – Exempt – Law
Corn cobs – ground – Exempt - Law
Corn fodder – Exempt - Law
Cottage cheese - see cheese
Cotton Cotton -carded but not spun, woven or knitted – Exempt - Law
Cotton - ginned or unginned - Exempt
-Law
Cotton felt - used in mattresses, etc consisting of scraps of raw cotton. blended end carded, but not otherwise processed - Exempt - Office
Cotton lap - (Baled cotton, blended, cleaned end formed into rolls Cottonseed Cake - Egg preparatory to milling) – Exempt – Office. Cotton linters – Exempt - Law
Cotton motes -(fibers removed from cotton seed after ginning and removal of linters) - Exempt - Office
Cotton wastes – consisting of bits of string thread, and yarn - Not exempt -Office
Cotton wastes - consisting of scraps of cotton fiber not spun, woven or knitted - Exempt - Law
Cotton yarn - Not exempt - Law
Cottonseed
Cottonseed, whole – Exempt - Law
Cottonseed, dehulled - Exempt – Law
1Cottonseed cake - Not exempt - Law
Cottonseed hulls - Exempt - Law
Cottonseed meal - Not exempt - Law
Crates - see Containers
Cream - see Milk
Cream Cheese - See Cheese
Dehydrated – See commodity name: Fruits, Vegetables, Eggs, etc.
Diatomaceous earth - Not exempt - Law
Dinners, frozen - Not exempt-Law (But see next two entries)
Dinners - chicken, cooked and frozen-Exempt --Office (Based on Case No. 26)
Dinners - seafood, frozen – Exempt – Law - Ruling 110
Dried - see commodity name: Fruits. Vegetables, Eggs, etc.
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
Egg
Albumen -fresh, liquid – Exempt Law
Albumen - fresh, liquid, pasteurized – Exempt - Office
Dried – Exempt - Law
Frozen – Exempt - Law
Hard boiled -pickled, packed in vinegar and water with spices - Not Exempt -Office
In shell – Exempt – Law
Liquid - whole or separated - Exempt Law
Mixture - of 90% powdered and 10% syrup and salt, dried - Not exempt Office
Oiled – Exempt - Law
Omelet mix - consisting of fresh broken eggs and milk with minute amounts of salt and pepper and seasoning, packaged and frozen – Exempt - Office
Powder, dried - Exempt - Law
Shelled - Exempt – Law
Shells - pulverized, for medical use (designated "pure calcium carbonate”) - Not exempt - Office
Whites – frozen – Exempt - Office
Whole -frozen with added yolks – Exempt - Office
Whole - frozen, standardized by subtraction of white – Exempt - Office
Yolks - dried - Exempt - Law
Yolks – fresh, liquid –Exempt - Law
Yolks - frozen – Exempt - Office
Yolks -with 10% salt or sugar added Not exempt - Office
Fats – animal – Not Exempt – Law
Feathers – cleaned and ground, not further processed, nothing added (sometimes referred to as “feather meal.”) – Exempt – Office
Feathers – ground, combined with dehydrated poultry offal – Exempt - Office
Alfalfa - dried, chopped, and pressed into cubes and wafers by machine, after dampening with water – Exempt Office
1 Alfalfa -dried, etc., as above, but by a steam process - Not exempt - Office
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
1Alfalfa pellets - Not exempt - Office
1Beet pellets - Not exempt - Office
1Beet pulp -Not exempt - Law
Bird gravel - Not exempt - Office
Bird seed - containing milo, millet, wheat chaff, end peanut heart – Exempt
- Office
Bird seed bell - seed (millet, wheat, milo, and sunflower seed) mixed with an adhesive, such as corn syrup or wood glue, filled with a wire hanger, and molded into a bell shape, for feeding wild birds - Exempt - Case No. 19
1Bran shorts - Not exempt - Law Corn
1Corn gluten - Not exempt – Law
Cottonseed products - see separate heading: Cottonseed
1 Distilled corn grain residues -with or without solubles added - Not exempt -Law
1Formulas composed of hominy feed, beet pulp, corn gluten, wheat middlings, cane molasses end minerals - Not exempt - Office
Hamster and gerbil food - with 9% soy bean and alfalfa meal added - Not exempt - Office
1Hominy feed - Not exempt - Law
Meal - see separate heading: Meat
Middlings - Not exempt- Law
Oat hulls -ground – Exempt - Law
Parrot Food - mixture of exempt commodities – Exempt - Office
1 Pelletized ground refuse screenings Not exempt - Law
Rice bran – Exempt - Law
1Rice hulls - anhydrous ammonia added providing a 10% protein source as feed - Not exempt - Office
Rice hulls - ground or unground, nothing added – Exempt - Office
1Rice mill feed pellets - retaining a continuing substantial identity through the processing stage – Exempt - Case No. 32
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
Screenings-feed - Exempt - Law
Soybean husks – Exempt - Case No. 16
1Wheat bran - Not exempt - Law
1Wheat - 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
3 Fertilizer, commercial - Not exempt Law
Abaca (manila hemp) – piassava, ixtle, rattan, and palm and grass fibers – Exempt - Case No 3
3 Exempt if fertilizer is a fish or shellfish by product not intended for human consumption. Motor Carrier Act of 1980. Amendment to Section 10526(a)(6)(D)
Coir yarn - made from coconut fiber, 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 - Office
Kapok -in loose bales, not processed beyond separation of fibers from seeds - Exempt - Office
Palm leaf -not processed beyond separation from leaf, cleaning, combing drying and baling – Exempt - Office
Ramie – Exempt - Law
Ramie Tops - consisting of long fibers of the ramie plant - Exempt - Office specimens – Exempt – Office
Sisal -not being a true hemp - Exempt - See explanation under "Hemp"
Fish (including shellfish)
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, filleted fish, beheaded shrimp, and oysters, clams, crabs, and lobsters, with or without shells, including crabmeat and lobster meat – Exempt - Law
Breaded, cooked, or uncooked, frozen or fresh – Exempt – Law - Ruling 110; Case No. 24
Cakes, codfish - cooked or uncooked frozen or fresh – Exempt - Law-Ruling 110; Case No. 24
Canned - as a treatment for Preserving - Not 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 - Office
Cooked or partially cooked fish or Shellfish - frozen or fresh –Exempt – Law -Ruling 110; Case No. 24
Crab offal – residue after extraction of meat from crabs including shells, dried and ground – Exempt – Office
Crabmeat – pasteurized, placed in hermetically sealed containers for purposes of preservation – Not Exempt – Office
Crabmeat – pasteurized, sealed for purposes of cleanliness only, preservation accomplished by refrigeration – Exempt - Office
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 - Exempt – Law – 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 adding a small amount of salt – Exempt - Case No. 4Fish – ground, frozen into blocks – Exempt – Case No. 4
Fish – luncheon meat of smoked ground fish formed into loaves – Not Exempt – OfficeFish – lightly salted or spiced, requiring refrigeration to retard deterioration – Exempt – Office
Fried Fish Fillets, oysters, or scallops – frozen or fresh – Exempt – Law – Ruling 110; Case No. 24Frogs – 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 isnormally used) and used in substantially the same manner as live specimens -- Exempt -- Office
Frozen -see General above, and individual listings
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 – Office
Salmon eggs -brined and packed in salt and formaldehyde solution in vacuum sealed jars - Not exempt – Office Salmon eggs – frozen, not pickled or brined or otherwise treated for preservation – Exempt – Office
Salted -as treatment for preserving – Not Exempt – Law
Scraps - frozen, granulated, and pressed into blocks, for cat food-Exempt – Office
Seafood casseroles and dinners - of which fish or shellfish is the principal ingredient – Exempt – Office
Seal blubber - Not exempt – Office
Seal skins - Not exempt - Office
4 Shells of sea creatures - other than those mixed with other refuse of "offal” - Not exempt – Office
4 Exempt if fish or shellfish by product, such as fish meal, fertilizer and pet food, not intended for human consumption. Motor Carrier Act of 1980. Amendment to Section 10526(a)(6)(D).
4Shells, oyster - moving to market for use in button making - Not exempt – Law
4Shells, oyster – ground - Not exempt
– Case No. 28
Shrimp cocktail - Shrimp cooked and placed in glass jars with special sauce and seasoning and kept under refrigeration - Exempt – Office
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 – Office
Stew - consisting of raw oysters or clams, milk and seasoning, frozen but uncooked – Exempt – Law
Sticks - cooked or uncooked, frozen or fresh – Exempt – Law - Ruling 110
Sticks -frozen, cooked, breaded – Exempt – Case No. 5
Tuna Pies – Frozen – Exempt – Office
Turtles - sea or fresh water – Exempt Law Whale meat – fresh – Exempt – Law Flagstone - Not exempt – Law Flax fiber - see Fibers Flaxseed, whole – Exempt – Law Flaxseed Meal - Not exempt – Law Flies -live sterile screw worm
eradication program - Exempt – Office
Flour - Not exempt – Law
Corn flour -extruded and hammered to a flour consistency - Not exempt –Office 1 Corn meal flour - Not exempt - Office
Mustard flour - consisting of seeds ground or milled and bolted - Not exempt – Office
Tapioca flour - produced in same manner as wheat flour - Not exempt –Office
Flowers and flower plants - See Horticultural commodities
Fodder– corn and sorghum – Exempt – law
Forest products Bark – Exempt – Law
Bark - Boiled to clean and soften – Exempt - Law
Exempt if used as a livestock or poultry feed or feed ingredient and transported to a site of 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. Amendment to Section 10526(a)(6) by addition of (E). Case No. 33
Bark, raw -broken up by means of hammermill, or shredded, ground, or crushed, graded, and bagged – Exempt - Office
Bark, shredded - in its natural state, sprayed with copper based fungicide – Exempt – Office
Blankets of pine end spruce boughs – Exempt – Law
Divi and divi pods - natural products of certain trees, not processed – Exempt – Office
Excelsior wood – shredded birch bark, not a by-product of sawing, planning or finishing of wood – Exempt – Office
Fence pickets – split by hand from bolts, edged and pointed – Not exempt – Office
Fence posts and rails – consisting of logs peeled and cut to length, the post having holes drilled in them for insertion of rails and the rails being split and sharpened at both ends – Not exempt – case No. 6
“fire log”: wood shavings, sawdust, low grade petroleum, used in place of firewood – Not exempt – Office
Greenery – Exempt – Law
Growing – See separate heading: Horticultural Commodities
Hickory “wheels” – short lengths cut from trees or logs – Exempt – Office
Hickory meal – sawdust or powdered hickory wood – Exempt – Case No.
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 road binder - Not exempt - Office
Logs and pilings - impregnated with a preservative, usually creosote -Not exempt - Case No. 7
Mesquite brush - ground, dehydrated and packaged in plastic bags – Exempt
– Office
Mesquite brush -twigs, and debris burned off - Exempt - Law
Mine timbers or cants - comprised of 8-foot lengths of fir, rough-sawn, square cornered - Not exempt - office
Mistletoe – Exempt – Law
Myrobalans – as imported in natural state – Exempt - Law
Palmyra stalk fibers - fronds from palm leaves – Exempt - Law
Peat moss - dried, shredded, baled – Exempt - Law
Peat or peat moss - in bags or boxes - Exempt – Office (see also Case No. 31) Peat moss flower pots - impregnated with wetting agent - Not exempt Office
5 Pet Food - Not exempt - Case No. 33
Peat - for use as an organic fertilizer, wet with water and other solutions, decomposed in a pressure vessel and dried - Not exempt - Case No. 3
Peller 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
trees -preserved by use of solution containing calcium chloride – Exempt Case No. 8
Poles - wooden, untreated - Exempt Case No. 9
Poles - preassorted, preventative-treated (used by utility companies, contractors, municipalities, etc.) - Not exempt - Case No. 10
Poles -telephone, not creosoted – Exempt – Law
Railroad ties - composed of bolts from felled trees sawed crosswise processed
– Exempt – Office
Railroad ties - lengths of wood cut to length and sawed lengthwise to size Not exempt – Office
Resin, crude – Exempt – Law
Resin products - such as turpentine Not exempt – Law
Roots - natural or dried – Exempt – Law
Sap – maple – Exempt – Law
6 Sawdust and shavings-regardless of their place of production, the process by which they are created, or their ultimate use – Exempt - Case No. 35
6Sawdust -from lumber mills – Exempt -Case No. 35
Shakes and shingles - whether split by hand or by machine - Not exempt Case No. 12
Shingle bolts – Exempt – Law
6Slabwood - produced from sawmill operations – Exempt - Case No. 35
Spanish moss – Exempt – Law
Spices - see separate heading: Spices
6 Exempt as wood chips or wood residue for primary plant or forest. Motor carrier Act of 1980. Amendment to Section 10526(a) by addition of subsection (13)
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
Timber - rough logs or bolls cut in Random lengths, with bark removed – Exempt – Office
6Wood chips - including those for making wood pulp, or wood residues from primary manufacturing plants such as slabs, trimmings, shavings, sawdust, edgings, and hogged fuel – Exempt - Case No. 35
Christmas – plain, sprayed or coated – Exempt – Law
Growing – see Horticultural commodities
6 Trimmings - from logs and bolts except bark – Exempt - Case No. 35
Valonia - as imported in natural state – Exempt – Law
Wood - cut Into short crosswise lengths for firewood (not sawed lengthwise) – Exempt - Office
Wreaths of holly or other natural material - with small amount of foundation or decorative material Exempt – Law
6 Exempt as wood chips or wood residue for primary plant or forest. Motor carrier Act of 1980. Amendment to Section 10526(a) by addition of subsection (13)
Frogs - see Fish
Frozen - see commodity name: Fruits, vegetables, fish, poultry, etc
Apple peels and cores - ground, but not otherwise processed – Exempt – Office
Apples pomace - substance remaining alter extraction of Juice - Not exempt Office
Apples - fresh, unfrozen, peeled, cored, sliced and dipped in brine solution to retain freshness – Exempt – Office
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 – Law
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 – Office
Citrus fruit salad - fresh, chilled – Exempt – Office
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 - Office
Citrus pulp - substance remaining after juice extraction - Not exempt - Office
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 – Office
Cranberries - purposely quick-frozen, maintained in a frozen state during transportation - Not exempt – Office
Dates - pitted, dried - Exempt – Law
Dehydrated - Exempt – Law
Dried – naturally or artificially – Exempt - Law
Dried – not further processed, placed in sealed packages or receptacles – Exempt – Office
Figs – dried, halved or quartered – Exempt - Office Figs or dates – ground, in paste form, cooked, or with substantial amounts of other substances added – Not Exempt - Office
Fig paste -consisting of ground figs, either in their natural state or dried – Exempt - Office
Frozen - Not exempt – Law - Ruling 110
Frozen (quick-frozen) - for the purpose of preservation during transportation --whether shipped under temperature control or not - Not exempt
– Office
Fruit baskets or gift packages -consisting of fresh fruit with 5% or less of jelly in jars and candy - Exempt – Office
Fumigated – Exempt – Law
Graded - Exempt – Law
Grape slurry - comprised of grapes removed from stems and crushed – Exempt – Office Hulls of oranges - after juice extractions - Not exempt – Law
In Brine -to retain freshness – Exempt – Law
Juice, fruit - plain or concentrated -Not exempt – Law
Kernels - Exempt – Law
Myrobalan - prune-like tropical fruit dried, crushed and bagged – Exempt Office
Oiled apples – Exempt – Law
Olives - processed for table use, in brine or not in brine, stuffed or not stuffed, in any type container - Not exempt – Office
Orange and lemon peel - dried, prepared from hulls of fruit following juice extraction - Not exempt - Office
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 Not exempt – Law
Quick frozen - Not exempt – Law Ruling 110
Raisins - seeded or unseeded – Exempt –Law
Raisins - very lightly coated with honey, cinnamon, or sugar - Exempt – Office
Raisins - chocolate coated or glaced, thereby preserving and candying them Not exempt - Office
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 lower - Not exempt – Office
Grain
Barley, brewers - residuary byproducts of the malting process in which barley, steeped and germinated, is mixed with hops and other ingredients and allowed to ferment - Not exempt - Office
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 - Office
Barley - pearled (husked and polished grains) - Exempt – Office
Barley – rolled – Exempt – Law
Barley - whole - Exempt – Law
Brewer's grains - wet, by-product of brewing process - Not exempt – Office 1 Corn cob pellets - consisting of finely ground cobs with graphite added - Not exempt – Office
Corn – cracked – Exempt - Law
1Corn - from which oil is extracted, ground and dried to comprise a product known as "brewers corn grits" - Not exempt - Office
Corn screenings – Exempt – Office