This classification applies to all acreage devoted to the cultivation and harvesting, including field packing, of bush berries, such as raspberries, olallieberries (blackberries), blueberries and boysenberries.
The washing, sorting, sizing, grading, packing, precooling or otherwise preparing of fresh fruit for shipment (not field packing) shall be separately classified as 2107, Fruit — fresh fruit packing and handling.
The cultivation and harvesting, including field packing, of strawberries shall be classified as 0079(1), Strawberry Crops.
Providing machinery and operating crews to conduct mechanized farming or harvesting operations for separate concerns on a fee basis shall be classified as 0050, Farm Machinery Operation.Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: Footnote: The washing, sorting, sizing, grading, packing, precooling or otherwise preparing fresh fruit for shipment (not field packing) shall be separately classified as 2107, Fruit — fresh fruit packing and handling. The cultivation and harvesting, including field packing, of strawberries shall be classified as 0079(1), Strawberry Crops. | 1/1/2015 |
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