Notice2025-05621
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Chloroprene Rubber
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
April 3, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that chloroprene rubber be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.
Full Text
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<title>Federal Register, Volume 90 Issue 63 (Thursday, April 3, 2025)</title>
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[Federal Register Volume 90, Number 63 (Thursday, April 3, 2025)]
[Notices]
[Pages 14691-14692]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-05621]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Superfund Tax on Chemical Substances; Request To Modify List of
Taxable Substances; Notice of Filing for Chloroprene Rubber
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of filing and request for comments.
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SUMMARY: This notice of filing announces that a petition has been filed
requesting that chloroprene rubber be added to the list of taxable
substances. This notice of filing also requests comments on the
petition. This notice of filing is not a determination that the list of
taxable substances is modified.
DATES: Written comments and requests for a public hearing must be
received on or before June 2, 2025.
ADDRESSES: Commenters are encouraged to submit public comments or
requests for a public hearing relating to this petition electronically
via the Federal eRulemaking Portal at <a href="http://www.regulations.gov">http://www.regulations.gov</a>
(indicate public docket number IRS-2025-0021 or chloroprene rubber) by
following the online instructions for submitting comments. Comments
cannot be edited or withdrawn once submitted to the Federal eRulemaking
Portal. Alternatively, comments and requests for a public hearing may
be mailed to: Internal Revenue Service, Attn: CC:PA:01:PR (Notice of
Filing for Chloroprene Rubber), Room 5203, P.O. Box 7604, Ben Franklin
Station, Washington, DC 20044. All comments received are part of the
public record and subject to public disclosure. All comments received
will be posted without change to <a href="http://www.regulations.gov">www.regulations.gov</a>, including any
personal information provided. You should submit only information that
you wish to make publicly available. If a public hearing is scheduled,
notice of the time and place for the hearing will be published in the
Federal Register.
FOR FURTHER INFORMATION CONTACT: Camille Edwards Bennehoff or Mckenzie
Mixon at (202) 317-6855 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Request To Add Substance to the List
(a) Overview. A petition was filed pursuant to Rev. Proc. 2022-26
(2022-29 I.R.B. 90), as modified by Rev. Proc. 2023-20 (2023-15 I.R.B.
636), requesting that chloroprene rubber be added to the list of
taxable substances under section 4672(a) of the Internal Revenue Code
(List). The petition requesting the addition of chloroprene rubber to
the List is based on weight and contains the information detailed in
paragraph (b) of this document. The information is provided for public
notice and comment pursuant to section 9 of Rev. Proc. 2022-26. The
publication of petition information in this notice of filing is not a
determination and does not constitute Treasury Department or IRS
confirmation of the accuracy of the information published.
(b) Petition Content.
(1) Substance name: Chloroprene rubber.
(2) Petitioner: Arlanxeo USA LLC and Arlanxeo Canada Inc.,
importers and exporters of chloroprene rubber.
[[Page 14692]]
(3) Proposed classification numbers.
(i) HTSUS number: 4002.49.0000 and 4002.99.0000.
(ii) Schedule B number: 4002.49.0000 and 4002.99.0000.
(iii) CAS number: 9010-98-4.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
February 7, 2025.
(ii) Petition filing date for purposes of section 11.02 of Rev.
Proc. 2022-26, as modified by section 3 of Rev. Proc. 2023-20: July 1,
2022.
(5) Description from petition: According to the petition,
chloroprene rubber is a high-performance material with a wide variety
of applications, including moldings and extrudates of all kinds.
Chloroprene rubber is made from butadiene, chlorine, and sodium
hydroxide. Taxable chemicals constitute 100.00 percent by weight of the
materials used to produce this substance.
(6) Process identified in petition as predominant method of
production of substance: The predominant method of producing
chloroprene rubber is through polymerization of chloroprene initiated
by a radical initiator in an emulsion process. Chloroprene monomer is
made from butadiene, by first reacting it with chlorine in the gas
phase at ca 500 K to form 3,4-dichlorobut-1-ene and 1,4-dichlorobut-2-
ene. The former, on reaction with sodium hydroxide, yields chloroprene
monomer.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
n [C<INF>4</INF>H<INF>6</INF> (butadiene) + Cl<INF>2</INF> (chlorine) +
NaOH (sodium hydroxide)] [rarr]
(C<INF>4</INF>H<INF>5</INF>Cl)<INF>n</INF> (chloroprene rubber) + n
NaCl + n H<INF>2</INF>O
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $10.51 per ton.
(ii) Conversion factors: 0.61 for butadiene, 0.80 for chlorine, and
0.45 for sodium hydroxide.
(9) Public docket number: IRS-2025-0021.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-05621 Filed 4-2-25; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on April 3, 2025.
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