Notice2025-05633
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Bromo-isobutene-isoprene Rubber (n=98.20, m=1.80)
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 bromo-isobutene-isoprene rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>- (C<INF>5</INF>H<INF>7.5</INF>Br<INF>0.5</INF>)<INF>m</INF>; n=98.20, m=1.80) 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 14694-14695]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-05633]
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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 Bromo-isobutene-isoprene
Rubber (n=98.20, m=1.80)
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 bromo-isobutene-isoprene rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>5</INF>H<INF>7.5</INF>Br<INF>0.5</INF>)<INF>m</INF>; n=98.20,
m=1.80) 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-2025-0020 or bromo-isobutene-
isoprene rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>5</INF>H<INF>7.5</INF>Br<INF>0.5</INF>)<INF>m</INF>; n=98.20,
m=1.80)) 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 Bromo-isobutene-isoprene Rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>5</INF>H<INF>7.5</INF>Br<INF>0.5</INF>)<INF>m</INF>; n=98.20,
m=1.80)), 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
[[Page 14695]]
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 bromo-isobutene-isoprene rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>5</INF>H<INF>7.5</INF>Br<INF>0.5</INF>)<INF>m</INF>; n=98.20,
m=1.80) be added to the list of taxable substances under section
4672(a) of the Internal Revenue Code (List). The petition requesting
the addition of bromo-isobutene-isoprene rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>5</INF>H<INF>7.5</INF>Br<INF>0.5</INF>)<INF>m</INF>; n=98.20,
m=1.80) 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: Bromo-isobutene-isoprene rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>5</INF>H<INF>7.5</INF>Br<INF>0.5</INF>)<INF>m</INF>; n=98.20,
m=1.80).
(2) Petitioner: Arlanxeo USA LLC and Arlanxeo Canada Inc.,
importers and exporters of bromo-isobutene-isoprene rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>5</INF>H<INF>7.5</INF>Br<INF>0.5</INF>)<INF>m</INF>; n=98.20,
m=1.80).
(3) Proposed classification numbers:
(i) HTSUS number: 4002.39.0000.
(ii) Schedule B number: 4002.39.0000.
(iii) CAS number: 68441-14-5.
(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: Bromo-isobutene-isoprene rubber is a
halogenated copolymer of butylene and isoprene. It offers a low
permeability to gases and moisture, low glass transition temperature
and a wide vulcanization versatility with fast cure rates. Bromo-
isobutene- isoprene rubber is used for tire inner tubes, hoses, seals,
membranes, tank linings, conveyor belts, protective clothing, and for
consumer products.
Bromo-isobutene-isoprene rubber is made from butylene, bromine, and
sodium hydroxide. Taxable chemicals constitute 97.89 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 bromo-
isobutene-isoprene rubber involves reacting a hexane solution of butyl
rubber with elemental bromine. Butyl rubber is produced via the
cationic copolymerization of butylene with isoprene in the presence of
a Friedel-Crafts catalyst at low temperature, around -100[deg]C.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
n C<INF>4</INF>H<INF>8</INF> (butylene) + m C<INF>5</INF>H<INF>8</INF>
(isoprene) + m/2 Br<INF>2</INF> (bromine) + m/2 NaOH (sodium hydroxide)
[rarr]
(C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>(C<INF>5</INF>H<INF>7.5</INF>Br<INF>0.5</INF>
)<INF>m</INF> (bromo-isobutene-isoprene rubber) + m/2 NaBr + m/2
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: $9.72 per ton.
(ii) Conversion factors: 0.97 for butylene, 0.03 for bromine, and
0.01 for sodium hydroxide.
(9) Public docket number: IRS-2025-0020.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-05633 Filed 4-2-25; 8:45 am]
BILLING CODE 4830-01-P
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