This classification applies to employers that provide machinery and operating crews to conduct mechanized farming operations for separate concerns on a fee basis. Such operations include but are not limited to soil preparation, harvesting, pruning, baling, threshing and the application of insecticides, fertilizers, herbicides or seeds using farm machinery.
The aerial application of insecticides, fertilizers, herbicides or seeds onto farmlands shall be classified as 7409, Aircraft Operation — agricultural — dusting, spraying or seeding — members of the flying crew, and 7410, Aircraft Operation — agricultural — dusting, spraying or seeding — not members of the flying crew.
Contract grading of farm land shall be classified as 6218(3)/6220(3), Land Leveling — grading farm lands.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: Footnote: The aerial application of insecticides, fertilizers, herbicides and seeds onto farmlands shall be classified as 7409, Aircraft Operation — agricultural — dusting, spraying and seeding — members of the flying crew, and 7410, Aircraft Operation — agricultural — dusting, spraying or seeding — not members of the flying crew. Contract grading of farm land shall be classified as 6218(3)/6220(3), Land Leveling — grading farm lands. | 1/1/2018 |
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