Because tall oil as a GRAS or prior sanctioned substance is currently restricted to use in dry food packaging materials or in their preparation, it can be assumed that the amount of tall oil consumed in food through migration from or abrasion of these materials is minute. There have been no reports of significant harmful biological effects of tall oil when fed to animals even at levels that are considerably greater than could conceivably be consumed by man as tall oil is now used in packaging materials.

In the light of these considerations, the Select Commitee concludes that: There is no evidence in the available information on tall oil that demosntrates, or suggests reasonable grounds to suspects, a hazard to the public when it is used in food packaging materials as now practiced, or as it might be expected to be used for such purposes in the future.