Notice2025-05625
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene-propylene-ethylidene Norbornene Rubber (m=56.82, n=40.46, o=2.71)
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 ethylene-propylene-ethylidene norbornene rubber ((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>- (C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>(C<INF>9</INF>H<INF>12</INF>)<INF>o</INF> ; m=56.82, n=40.46, o=2.71) 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 14695-14696]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-05625]
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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 Ethylene-propylene-ethylidene
Norbornene Rubber (m=56.82, n=40.46, o=2.71)
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 ethylene-propylene-ethylidene norbornene rubber
((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>(C<INF>9</INF>H<INF>12</INF>)<INF>o</INF>
; m=56.82, n=40.46, o=2.71) 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-2025-0022 or ethylene-propylene-
ethylidene norbornene rubber ((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>(C<INF>9</INF>H<INF>12</INF>)<INF>o</INF>
; m=56.82, n=40.46, o=2.71)) 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 Ethylene-propylene-
ethylidene Norbornene Rubber ((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>(C<INF>9</INF>H<INF>12</INF>)<INF>o</INF>
; m=56.82, n=40.46, o=2.71)), 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 ethylene-propylene-ethylidene norbornene rubber
((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>(C<INF>9</INF>H<INF>12</INF>)<INF>o</INF>
; m=56.82, n=40.46, o=2.71) be added to the list of taxable substances
under section 4672(a) of the Internal Revenue Code (List). The petition
requesting the addition of ethylene-propylene-ethylidene norbornene
rubber ((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>(C<INF>9</INF>H<INF>12</INF>)<INF>o</INF>
; m=56.82, n=40.46, o=2.71) 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
[[Page 14696]]
IRS confirmation of the accuracy of the information published.
(b) Petition Content.
(1) Substance name: Ethylene-propylene-ethylidene norbornene rubber
((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>(C<INF>9</INF>H<INF>12</INF>)<INF>o</INF>
; m=56.82, n=40.46, o=2.71).
(2) Petitioner: Arlanxeo USA LLC and Arlanxeo Canada Inc.,
importers and exporters of ethylene-propylene-ethylidene norbornene
rubber ((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>(C<INF>9</INF>H<INF>12</INF>)<INF>o</INF>
; m=56.82, n=40.46, o=2.71).
(3) Proposed classification numbers:
(i) HTSUS number: 4002.70.0000.
(ii) Schedule B number: 4002.70.0000.
(iii) CAS number: 25038-36-2.
(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: April 1,
2023.
(5) Description from petition: Ethylene-propylene-ethylidene
norbornene rubber is a synthetic rubber produced from a combination of
ethylene, propylene, and non-conjugated dienes. Ethylene-propylene-
ethylidene norbornene rubber has a low compression set, good resistance
to heat, cold, and chemicals. The non-conjugated diene monomers provide
cross-linking sites for vulcanization.
Ethylene-propylene-ethylidene norbornene rubber is a good choice
for a sealing material. Ethylene-propylene-ethylidene norbornene rubber
is also used to produce hoses, diaphragms, and profiles (door and
window seals). Ethylene-propylene-ethylidene norbornene rubber is also
found in safety-related parts of vehicle braking systems.
Ethylene-propylene-ethylidene norbornene rubber is made from
ethylene, propylene, and butadiene. Taxable chemicals constitute 95.05
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 ethylene-
propylene-ethylidene norbornene rubber is through the catalytic
polymerization of ethylene, propylene, and nonconjugated diene monomers
in a solution using various catalysts. Non-conjugated diene monomers
include ethylidene norbornene and dicyclopentadiene. The nonconjugated
diene monomers are produced from cyclopentadiene and butadiene, and
cyclopentadiene, respectively.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
m C<INF>2</INF>H<INF>4</INF> (ethylene) + n C<INF>3</INF>H<INF>6</INF>
(propylene) + o [C<INF>5</INF>H<INF>6</INF> (cyclopentadiene) +
C<INF>4</INF>H<INF>6</INF> (butadiene)] [rarr]
(C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>(C<INF>9</INF>H<INF>12</INF>)<INF>o</INF>
(ethylene-propylene-ethylidene norbornene rubber)
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $9.25 per ton.
(ii) Conversion factors: 0.44 for ethylene, 0.47 for propylene,
0.04 for butadiene.
(9) Public docket number: IRS-2025-0022.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-05625 Filed 4-2-25; 8:45 am]
BILLING CODE 4830-01-P
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