To exempt employees employed in first processing, canning, or
processing products composed of the named commodities and a substantial
amount of ingredients not named in the exemptions would be contrary to
the language and purposes of such exemptions which specifically
enumerate the commodities on which exempt operations were intended to be
performed. Consequently, in such situations all operations performed on
the mixed products at and from the time of the addition of the foreign
ingredients, including those activities which are an integral part of
first processing, canning, or processing are nonexempt activities.
However, activities performed in connection with such operations on the
named aquatic products prior to the addition of the foreign ingredients
are deemed exempt operations under the applicable exemption. Where the
commodity produced from named aquatic products contains an insubstantial
amount of products not named in the exemption, the operations will be
considered as performed on the aquatic products and handling and
preparation of the foreign ingredients for use in the exempt operations
will also be considered as exempt activities.
