The exemption is intended to apply to the making of an evergreen
wreath. Such a wreath is one made ``principally'' of evergreens.
Principally means chiefly, in the main or mainly (Hartford Accident and
Indemnity Co. v. Casualty Underwriters Insurance Co., 130 F. Supp. 56).
A wreath is made ``principally'' of evergreens when it is comprised
mostly of evergreens. For example, where a wreath is composed of
evergreens and other kinds of material, the evergreens should comprise a
greater part of the wreath than all the other materials together,
including materials such as frames, stands, and wires. The principal
portion of a wreath may consist of any one or any combination of the
evergreens listed in section 13(d), including ``other evergreens.'' The
making of wreaths in which natural evergreens are a secondary component
is not exempt.
