Harvesting of evergreens and other forest products is exempt only
when these products will be ``used in making such wreaths.'' The phrase
``used in making such wreaths'' places a definite limitation on the
purpose for which evergreens may be harvested under section 13(d).
Harvesting of these materials for a use other than making wreaths is
nonexempt. Also, such harvesting is nonexempt when the evergreens are
used for wreathmaking by persons other than the homeworkers (see
Mitchell v. Hunt, 263 F. 2d 913). For example, harvesting of evergreens
for sale or distribution to an employer who uses them in his factory to
make wreaths is not exempt.
