This regulation establishes an exemption from the requirement of a tolerance for residues of methyl mercaptan in or on all food commodities when methyl mercaptan is used as a gopher repellent in irrigation lines in accordance with label directions and good agricultural practices. Acqua Concepts, Inc. (d/b/a Ag Water Chemical) submitted a petition to EPA under the Federal Food, Drug, and Cosmetic Act (FFDCA), requesting an exemption from the requirement of a tolerance. This regulation eliminates the need to establish a maximum permissible level for residues of methyl mercaptan under FFDCA.