Notice2025-05632
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Acrylonitrile-butadiene Rubber (n=13.44, m=25.54)
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 rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>n</INF>- (C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=13.44, m=25.54) 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 14684-14685]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-05632]
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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 Rubber
(n=13.44, m=25.54)
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 rubber
((C<INF>4</INF>H<INF>6</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=13.44, m=25.54) 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-2025-0019 or acrylonitrile-butadiene
rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=13.44, m=25.54)) 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 Rubber
((C<INF>4</INF>H<INF>6</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=13.44, m=25.54)), 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 acrylonitrile-butadiene rubber
((C<INF>4</INF>H<INF>6</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=13.44, m=25.54) 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 rubber
((C<INF>4</INF>H<INF>6</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=13.44, m=25.54) 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 rubber
((C<INF>4</INF>H<INF>6</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=13.44, m=25.54).
(2) Petitioner: Arlanxeo USA LLC and Arlanxeo Canada Inc.,
importers and exporters of acrylonitrile-butadiene rubber
((C<INF>4</INF>H<INF>6</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=13.44, m=25.54).
(3) Proposed classification numbers:
(i) HTSUS number: 4002.59.0000.
(ii) Schedule B number: 4002.59.0000.
(iii) CAS number: 9003-18-3.
(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: Acrylonitrile-butadiene rubber is an
oil-resistant synthetic rubber produced from a copolymer of
acrylonitrile and butadiene. Its main applications are in fuel hoses,
gaskets, rollers, and other products in which oil resistance is
required.
Acrylonitrile-butadiene rubber is made from butadiene, propylene,
and ammonia. Taxable chemicals constitute 64.59 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 rubber is through a radical polymerization of
acrylonitrile and butadiene in an emulsion process. Acrylonitrile
monomer is produced by the SOHIO process (i.e., catalytic ammoxidation
of propylene).
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
[[Page 14685]]
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>] [rarr] (C<INF>4</INF>H<INF>6</INF>)<INF>n</INF>-
(C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF> (acrylonitrile-butadiene
rubber) + 3m H<INF>2</INF>O
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $9.58 per ton.
(ii) Conversion factors: 0.35 for butadiene, 0.52 for propylene,
and 0.21 for ammonia.
(9) Public docket number: IRS-2025-0019.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-05632 Filed 4-2-25; 8:45 am]
BILLING CODE 4830-01-P
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