Notice2025-08319
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Regular Butyl Rubber (x = 7036, y = 88)
Primary source
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Published
May 13, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that regular butyl rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF> ; x = 7036, y = 88)) 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 91 (Tuesday, May 13, 2025)</title>
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[Federal Register Volume 90, Number 91 (Tuesday, May 13, 2025)]
[Notices]
[Pages 20347-20348]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-08319]
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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 Regular Butyl Rubber (x =
7036, y = 88)
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 regular butyl rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF>
; x = 7036, y = 88)) 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 July 14, 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-2025-0038 or regular butyl rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF>
; x = 7036, y = 88))) 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 Regular Butyl Rubber
(x = 7036, y = 88), 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">http://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: Jacob W. Peeples 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 regular butyl rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF>
; x = 7036, y = 88)) be added to the list of taxable substances under
section 4672(a) of the Internal Revenue Code (List). The petition
requesting the addition of regular butyl rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF>
; x = 7036, y = 88)) 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.
[[Page 20348]]
(1) Substance name: Regular butyl rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF>
; x = 7036, y = 88)).
(2) Petitioner: Exxon Mobil Corporation, an exporter of regular
butyl rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF>
; x = 7036, y = 88)).
(3) Proposed classification numbers:
(i) HTSUS number: 4002.31.0000.
(ii) Schedule B number: 4002.31.0000.
(iii) CAS number: 9010-85-9.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
April 8, 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: Regular butyl rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF>
; x = 7036, y = 88)) is a synthetic rubber commonly used for the inner
liner of tubeless tires.
Regular butyl rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF>
; x = 7036, y = 88)) is made from isobutylene, an isomer of butylene,
and isoprene. Taxable chemicals constitute 98.5 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 regular
butyl rubber
((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF>
; x = 7036, y = 88)) is via cationic copolymerization of isobutylene
with isoprene in the presence of a catalyst. The catalyst system used
is typically composed of aluminum chloride, boron trifluoride or
similar with an initiator dissolved in a methyl chloride solvent.
Monomer feed of isobutylene and isoprene dissolved in a methyl chloride
solvent are fed to a reactor operated at approximately -100 [deg]C to
control the rapid exothermic polymerization reaction generating a high
molecular weight regular butyl rubber polymer. To obtain this high
molecular weight polymer it is necessary for the feed monomers to be as
pure as possible as well as ensuring that the feed system stays as dry
as possible. The methyl chloride and unreacted monomers are flashed
overhead and recycled back to the feed system while the polymer is
precipitated out as a solid which is baled and packaged.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
7036 C<INF>4</INF>H<INF>8</INF> [isobutylene] + 88
C<INF>5</INF>H<INF>8</INF> [isoprene] [rarr] [7036
C<INF>4</INF>H<INF>8</INF> + 88 C<INF>5</INF>H<INF>8</INF>] [butyl
rubber]
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $9.64 per ton.
(ii) Conversion factors: 0.99 for butylene.
(9) Public docket number: IRS-2025-0038.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-08319 Filed 5-12-25; 8:45 am]
BILLING CODE 4830-01-P
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