Notice2025-05626
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Hydrogenated Acrylonitrile-butadiene Rubber (n=22.28, m=38.86)
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 hydrogenated acrylonitrile-butadiene rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>- (C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=22.28, m=38.86) 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
<html>
<head>
<title>Federal Register, Volume 90 Issue 63 (Thursday, April 3, 2025)</title>
</head>
<body><pre>
[Federal Register Volume 90, Number 63 (Thursday, April 3, 2025)]
[Notices]
[Pages 14686-14687]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-05626]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Superfund Tax on Chemical Substances; Request To Modify List of
Taxable Substances; Notice of Filing for Hydrogenated Acrylonitrile-
butadiene Rubber (n=22.28, m=38.86)
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of filing and request for comments.
-----------------------------------------------------------------------
SUMMARY: This notice of filing announces that a petition has been filed
requesting that hydrogenated acrylonitrile-butadiene rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=22.28, m=38.86) 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-2025-0023 or
[[Page 14687]]
hydrogenated acrylonitrile-butadiene rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=22.28, m=38.86)) 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 Hydrogenated Acrylonitrile-butadiene Rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=22.28, m=38.86)), 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 hydrogenated acrylonitrile-butadiene rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=22.28, m=38.86) be added
to the list of taxable substances under section 4672(a) of the Internal
Revenue Code (List). The petition requesting the addition of
hydrogenated acrylonitrile-butadiene rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=22.28, m=38.86) 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: Hydrogenated acrylonitrile-butadiene rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=22.28, m=38.86).
(2) Petitioner: Arlanxeo USA LLC and Arlanxeo Canada Inc.,
importers and exporters of hydrogenated acrylonitrile-butadiene rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=22.28, m=38.86).
(3) Proposed classification numbers:
(i) HTSUS number: 4002.59.0000.
(ii) Schedule B number: 4002.59.0000.
(iii) CAS number: 308068-83-9.
(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: Hydrogenated acrylonitrile-butadiene
rubber is an oil resistant synthetic rubber produced by hydrogenation
of nitrile rubber. It offers heat and abrasion resistance over long
term exposure. Typical applications include gaskets and seals,
especially for the oil and gas industry, and accumulator bladders, and
diaphragms.
Hydrogenated acrylonitrile-butadiene rubber is made from butadiene,
propylene, ammonia, and methane. Taxable chemicals constitute 63.48
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
hydrogenated acrylonitrile-butadiene rubber is via catalytic
hydrogenation of acrylonitrile-butadiene rubber which is derived from
the emulsion polymerization of butadiene and acrylonitrile.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
n C<INF>4</INF>H<INF>6</INF> (butadiene) + m
[C<INF>3</INF>H<INF>6</INF> (propylene) + NH<INF>3</INF> (ammonia) +
\3/2\ O<INF>2</INF>] + n [\1/4\ CH<INF>4</INF> (methane) + \1/2\
H<INF>2</INF>O] [rarr] (C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF> (hydrogenated acrylonitrile-
butadiene rubber) + 3m H<INF>2</INF>O + \1/4\n CO<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: $9.54 per ton.
(ii) Conversion factors: 0.36 for butadiene, 0.49 for propylene,
0.20 for ammonia, and 0.03 for methane.
(9) Public docket number: IRS-2025-0023.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-05626 Filed 4-2-25; 8:45 am]
BILLING CODE 4830-01-P
</pre></body>
</html>Indexed from Federal Register on April 3, 2025.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.