The packing of the various named marine products at sea as an
incident to, or in conjunction with, the fishing operations of the
vessel is an exempt operation. The term ``packing'' refers to the
placing of the named product in containers, such as boxes, crates, bags,
and barrels. Activities such as washing, grading, sizing, and placing
layers of crushed ice in the containers are deemed a part of packing
when performed as an integral part of the packing operation. The packing
operation may be a simple or complete and complex operation depending
upon the nature of the marine product, the length of time out and the
facilities aboard the vessel. Where the fishing trip is of short
duration, the packing operation may amount to no more than the simple
operation, of packing the product in chipped or crushed ice in wooden
boxes, as in the case of shrimp, or placing the product in wooden boxes
and covering with seaweed as in the case of lobsters. Where the trips
are of long duration, as for several weeks or more, packing the
operations on fishing vessels with the proper equipment sometimes are
integrated with first processing operations so that together these
operations amount to readying the product in a marketable form. For
example, in the case of shrimp, the combined operations may consist of
the following series of operations--washing, grading, sizing, placing 5-
pound boxes already labeled for direct marketing, placing in trays with
other boxes, loading into a quick freezer locker, removing after
freezing, emptying the box, glazing the contents with a spray of fresh
water, replacing the box, putting them in 50-pound master cartons and
finally stowing in refrigerated locker.
