Notice2025-05624
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Emulsion Styrene-butadiene Rubber (m=15.83; n=2.53)
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 emulsion styrene-butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>; m=15.83; n=2.53) 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]
[Page 14686]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-05624]
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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 Emulsion Styrene-butadiene
Rubber (m=15.83; n=2.53)
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 emulsion styrene-butadiene rubber
((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>; m=15.83; n=2.53) 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-2025-0026 or emulsion styrene-
butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>; m=15.83; n=2.53)) 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 Emulsion Styrene-butadiene Rubber
((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>; m=15.83; n=2.53)), 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: Andrew Clark 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 emulsion styrene-butadiene rubber
((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>; m=15.83; n=2.53) be added to
the list of taxable substances under section 4672(a) of the Internal
Revenue Code (List). The petition requesting the addition of emulsion
styrene-butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>; m=15.83; n=2.53) 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: Emulsion styrene-butadiene rubber
((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>; m=15.83; n=2.53).
(2) Petitioner: Arlanxeo USA LLC and Arlanxeo Canada Inc.,
importers and exporters of emulsion styrene-butadiene rubber
((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>; m=15.83; n=2.53).
(3) Proposed classification numbers:
(i) HTSUS number: 4002.19.0015 (rubber), 4002.11.0000 (latex).
(ii) Schedule B number: 4002.19.9000 (rubber), 4002.11.0000
(latex).
(iii) CAS number: 9003-55-8.
(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: Emulsion styrene-butadiene rubber is
a general-purpose synthetic rubber derived from butadiene and styrene.
Emulsion styrene-butadiene rubber is used in the production of
pneumatic tires, shoe heels/soles, gaskets, adhesives, haul-off pads,
conveyor belts, and various other molded rubber goods.
Emulsion styrene-butadiene rubber is made from butadiene, benzene,
and ethylene. Taxable chemicals constitute 100 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 emulsion
styrene-butadiene rubber is through the emulsion polymerization of
butadiene and styrene initiated by free radicals. Styrene monomer is
produced by the dehydrogenation of ethylbenzene. Ethylbenzene is
produced via a Friedel-Crafts reaction of benzene and ethylene.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
m C<INF>4</INF>H<INF>6</INF> (butadiene) + n
[C<INF>6</INF>H<INF>6</INF> (benzene) + C<INF>2</INF>H<INF>4</INF>
(ethylene)] [rarr] (C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>n</INF> (emulsion styrene-butadiene
rubber) + n 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: $9.74 per ton.
(ii) Conversion factors: 0.76 for butadiene, 0.18 for benzene, and
0.06 for ethylene.
(9) Public docket number: IRS-2025-0026.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-05624 Filed 4-2-25; 8:45 am]
BILLING CODE 4830-01-P
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