§ 780.518. Exempt processing operations.
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/us/cfr/t29/s§ 780.518·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The processing operations under section 13(a)(14) include, but are not limited to, "drying, curing, fermenting, bulking, rebulking, sorting, grading, aging, and baling" of the shade-grown tobacco. As previously noted, these operations are exempt only if performed on shade-grown tobacco prior to the stemming process to prepare the tobacco for use as cigar wrapper tobacco.