Notice2025-05623
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Acrylonitrile Butadiene Styrene (a=0.16, b=0.10, s=0.74)
Primary source
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Published
April 3, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that acrylonitrile butadiene styrene ((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>- (C<INF>4</INF>H<INF>6</INF>)<INF>b</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a = 0.16, b = 0.10, s=0.74) 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 14687-14688]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-05623]
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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 Acrylonitrile Butadiene
Styrene (a=0.16, b=0.10, s=0.74)
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 acrylonitrile butadiene styrene
((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>-
(C<INF>4</INF>H<INF>6</INF>)<INF>b</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a = 0.16, b = 0.10, s=0.74)
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-2025-0030 or acrylonitrile butadiene
styrene ((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>-
(C<INF>4</INF>H<INF>6</INF>)<INF>b</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a=0.16, b=0.10, s=0.74)) 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 Acrylonitrile Butadiene Styrene
((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>-
(C<INF>4</INF>H<INF>6</INF>)<INF>b</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a = 0.16, b = 0.10, s=0.74)),
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 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-
[[Page 14688]]
29 I.R.B. 90), as modified by Rev. Proc. 2023-20 (2023-15 I.R.B. 636),
requesting that acrylonitrile butadiene styrene
((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>-
(C<INF>4</INF>H<INF>6</INF>)<INF>b</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a = 0.16, b = 0.10, s=0.74)
be added to the list of taxable substances under section 4672(a) of the
Internal Revenue Code (List). The petition requesting the addition of
acrylonitrile butadiene styrene
((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>-
(C<INF>4</INF>H<INF>6</INF>)<INF>b</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a = 0.16, b = 0.10, s=0.74)
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: acrylonitrile butadiene styrene
((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>-
(C<INF>4</INF>H<INF>6</INF>)<INF>b</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a = 0.16, b = 0.10, s=0.74).
(2) Petitioner: Trinseo LLC, an importer and exporter of
acrylonitrile butadiene styrene
((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>-
(C<INF>4</INF>H<INF>6</INF>)<INF>b</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a = 0.16, b = 0.10, s=0.74).
(3) Proposed classification numbers:
(i) HTSUS number: 3903.30.0000 (Pellets).
(ii) Schedule B number: 3903.30.0000 (Pellets).
(iii) CAS number: 9003-56-9.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
February 14, 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: March 1,
2024.
(5) Description from petition: According to the petition,
acrylonitrile butadiene styrene
((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>-
(C<INF>4</INF>H<INF>6</INF>)<INF>b</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a = 0.16, b = 0.10, s=0.74),
also referred to as ABS, is a thermoplastic terpolymer of
acrylonitrile, butadiene, and styrene. It is used for injection molding
and thermoforming into plastic articles.
Acrylonitrile butadiene styrene
((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>-
(C<INF>4</INF>H<INF>6</INF>)<INF>b</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a = 0.16, b = 0.10, s=0.74)
is made from propylene, ammonia, butadiene, benzene, and ethylene.
Taxable chemicals constitute 92.40 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
acrylonitrile butadiene styrene
((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>-
(C<INF>4</INF>H<INF>6</INF>)<INF>b</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a = 0.16, b = 0.10, s=0.74)
is through free radical, random copolymerization of 100% of the
acrylonitrile, butadiene, and styrene monomers. Low levels of unreacted
monomers remain bound within the polymer matrix as ``residual''
components of the product as sold or imported.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
a C<INF>3</INF>H<INF>6</INF> (propylene) + a NH<INF>3</INF> (ammonia) +
3/2a O<INF>2</INF> + b C<INF>4</INF>H<INF>6</INF> (butadiene) + s
C<INF>6</INF>H<INF>6</INF> (benzene) + s C<INF>2</INF>H<INF>4</INF>
(ethylene) [rarr] (C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>-
(C<INF>4</INF>H<INF>6</INF>)<INF>b</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF> (ABS) + 3a H<INF>2</INF>O + s
H<INF>2</INF>
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $9.90 per ton.
(ii) Conversion factors: 0.07 for propylene, 0.03 for ammonia, 0.06
for butadiene, 0.64 for benzene, and 0.23 for ethylene.
(9) Public docket number: IRS-2025-0030.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-05623 Filed 4-2-25; 8:45 am]
BILLING CODE 4830-01-P
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