Potato Crops

Footnote

This classification applies to all acreage devoted to the cultivation and harvesting, including field packing, of all types of potatoes, sweet potatoes or yams. This classification also applies to the cultivation and harvesting of peanuts, horseradish, taro root or sugar beets.

The washing, sorting, sizing, grading, packing, precooling or otherwise preparing of potatoes, sweet potatoes, yams, horseradish, taro root or sugar beets for shipment (not field packing) shall be separately classified as 8209, Vegetables.

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.