Since the subject matter of the exemptions is concerned with
``aquatic forms of animal and vegetable life,'' the courts have held
that the manufacture of buttons from clam shells or the dredging of
shells to be made into lime and cement are not exempt operations because
the shells are not living things
(Fleming v. Hawkeye Pearl Button Co., 113 F. 2d 52; Walling v. Haden,
153 F. 2d 196, certiorari denied 328 U.S. 866). Similarly, the
production of such items as crushed shell and grit, shell lime, pearl
buttons, knife handles, novelties, liquid glue, isinglass, pearl
essence, and fortified or refined fish oil is not within these
exemptions.
