29 C.F.R. § 780.1004
General requirements
The general requirements of the exemption are that:
(a) The employee must be a homeworker;
(b) The employee must be engaged in making wreaths as a homeworker;
(c) The wreaths must be made principally of evergreens;
(d) Any harvesting of the evergreens and other forest products by the homeworkers must be for use in making the wreaths by homeworkers.