Notice2025-05628
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Poly(ethylene-propylene) Rubber (m=59.04, n=40.96)
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 poly(ethylene-propylene) rubber ((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>- (C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>; m=59.04, n=40.96) 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 14690-14691]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-05628]
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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 Poly(ethylene-propylene)
Rubber (m=59.04, n=40.96)
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 poly(ethylene-propylene) rubber
((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>; m=59.04, n=40.96) 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-2025-0025 or poly(ethylene-
propylene) rubber ((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>; m=59.04, n=40.96)) 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
[[Page 14691]]
Poly(ethylene-propylene) Rubber
((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>; m=59.04, n=40.96)), 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 poly(ethylene-propylene) rubber
((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>; m=59.04, n=40.96) be added to
the list of taxable substances under section 4672(a) of the Internal
Revenue Code (List). The petition requesting the addition of
poly(ethylene-propylene) rubber
((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>; m=59.04, n=40.96) 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: Poly(ethylene-propylene) rubber
((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>; m=59.04, n=40.96).
(2) Petitioner: Arlanxeo USA LLC and Arlanxeo Canada Inc.,
importers and exporters of poly(ethylene-propylene) rubber
((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>; m=59.04, n=40.96).
(3) Proposed classification numbers:
(i) HTSUS number: 3901.40.0000.
(ii) Schedule B number: 3901.40.0000.
(iii) CAS number: 9010-71-1.
(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: Poly(ethylene-propylene) rubber is a
synthetic rubber produced from a combination of ethylene and propylene.
Poly(ethylene-propylene) rubber has a low compression set, good
resistance to heat, cold, and chemicals. Poly(ethylene-propylene)
rubber is a good choice for a sealing material. Poly(ethylene-
propylene) rubber is also used to produce hoses, diaphragms, and
profiles (door and window seals). Poly(ethylene-propylene) rubber is
also found in safety-related parts of vehicle braking systems.
Poly(ethylene-propylene) rubber is made from ethylene and
propylene. 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
poly(ethylene-propylene) rubber is through the catalytic polymerization
of ethylene and propylene monomers in a solution using various
catalysts.
(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) [rarr] (C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>-
(C<INF>3</INF>H<INF>6</INF>)<INF>n</INF> (poly(ethylenepropylene)
rubber)
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $9.74 per ton.
(ii) Conversion factors: 0.49 for ethylene, 0.51 for propylene.
(9) Public docket number: IRS-2025-0025.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-05628 Filed 4-2-25; 8:45 am]
BILLING CODE 4830-01-P
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