As indicated in Sec. 784.138, after the character of the aquatic
products as taken from nature has been altered by the performance of the
enumerated operations so as to render them nonperishable (e.g., drying
and cleaning sponges) section 13(b)(4) provides no exemption for any
subsequent operations on the preserved products, unless the subsequent
operation is performed as an integrated part of the operations named in
the exemption which are performed by an employer on aquatic commodities
described in section 13(b)(4) after receiving them in the perishable
state. In the case of an employer who is engaged in performing on
perishable aquatic forms of life specified in section 13(b)(4) any
operations named in that section which result in a nonperishable
product, the employment of his employees in the storing, marketing,
packing for shipment, or distributing of nonperishable products
resulting from such operations performed by him (including products
processed during previous weeks or seasons) will be considered to be an
integrated part of his operations on the perishable aquatic forms of
life during those workweeks when he is actively engaged in such
operations. The employees employed by him in such work on the
nonperishable products are, accordingly, within the exemption in such
workweeks.