Packing materials.
Packing materials. The expression packing material, as used in 319.69, includes any of the plants or plant products enumerated, when these are associated with or accompany any commodity or shipment to serve for filling, wrapping, ties, lining, mats, moisture retention, protection, or for any other purpose; and the word packing, as used in the expression packing materials, shall include the presence of such materials within, in contact with, or accompanying such commodity or shipment. 1