Goods shipped liquid or dry in bulk, including such commodities as are loose or in mass and such commodities as must be pumped, shoveled, scooped, grabbed or forked in the loading or unloading and which are neither in packages, bundles nor in units which admit their being readily handled piece by piece.
N.Y. Comp. Codes R. & Regs. Tit. 21 § 1243.3