Notice2025-09133
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tri-lsoNonyl Tri-Mellitate
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
May 21, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that tri-isononyl tri-mellitate 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 97 (Wednesday, May 21, 2025)</title>
</head>
<body><pre>
[Federal Register Volume 90, Number 97 (Wednesday, May 21, 2025)]
[Notices]
[Pages 21827-21828]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-09133]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Superfund Tax on Chemical Substances; Request To Modify List of
Taxable Substances; Notice of Filing for Tri-lsoNonyl Tri-Mellitate
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 tri-isononyl tri-mellitate 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 21, 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="https://www.regulations.gov">https://www.regulations.gov</a>
(indicate public docket number IRS-2025-0057 or tri-isononyl tri-
mellitate) 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 Comments cannot be edited or withdrawn once submitted to the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 Tri-lsoNonyl Tri-Mellitate), 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="https://www.regulations.gov">https://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 tri-isononyl tri-mellitate be added to the list
of taxable substances under section 4672(a) of the Internal Revenue
Code (List). The petition requesting the addition of tri-isononyl tri-
mellitate 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: Tri-isononyl tri-mellitate.
(2) Petitioner: Exxon Mobil Corporation, an exporter of tri-
isononyl tri-mellitate.
(3) Proposed classification numbers:
(i) HTSUS number: 2917.39.20.00.
(ii) Schedule B number: 2917.39.2000.
(iii) CAS number: 53894-23-8.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
May 1, 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: Tri-isononyl tri-mellitate is a
plasticizer used in automotive interiors, as well as wire and cable
applications, that require resistance to very high temperatures,
migration and extraction resistance over long durations.
Tri-isononyl tri-mellitate is made from propylene, amylene, carbon
monoxide, hydrogen, and trimellitic anhydride. Taxable chemicals
constitute 47.3 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 tri-
isononyl tri-mellitate is via Esterification.
This process can be readily carried out in heated kettles with
agitation and provision for water takeoff. Esterification catalysts
(e.g., sulfuric acid or p-toluenesulfonic acid) speed the reaction and
are neutralized, washed, and then removed. The purity requirements for
commercial plasticizers are very high; phthalate esters are usually
colorless and are mostly odorless. In the case of phthalates, the
esterification is carried out through the reaction of phthalic
anhydride and 2-ethylhexanol to produce dioctyl phthalate (DOP).
This reaction usually requires an excess of alcohol, which is
readily recycled. Analogous syntheses yield aliphatic dicarboxylic acid
esters, benzoates, and trimellitates.
[[Page 21828]]
The tri-isononyl tri-mellitate tri-ester is made by reacting
primary isononyl (C9) alcohol with trimellitic anhydride. The ester is
produced by esterification of 3 moles of isononyl C9 alcohol and 1 mole
of trimellitic anhydride in the presence of a catalyst.
By using excess alcohol (up to 30% molar excess of C9 alcohol) and
removing the water, the equilibrium is shifted towards the formation of
the tri-ester. The reactants are charged into a reactor and heated up.
The reaction rate is accelerated by using, for example, tetra-n-butyl
titanate introduced at high temperature (140[deg]C--250[deg]C), while
removing the water formed.
Excess alcohol is distilled from the ester by vacuum prior to
neutralization and recycled into subsequent batches. The final ester is
purified by neutralizing with a base such as an aqueous solution of
sodium carbonate. The remaining excess water is distilled off and the
ester is then filtered using filter agents. The degree of purity of the
ester is min 99.0 wt%.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
7.22 C<INF>3</INF>H<INF>6</INF> [propylene] + 0.46
C<INF>5</INF>H<INF>10</INF> [amylene] + 3 CO [carbon monoxide] + 6
H<INF>2</INF> [hydrogen] + C<INF>9</INF>H<INF>4</INF>O<INF>5</INF>
[trimellitic anhydride] [rarr]
C<INF>36</INF>H<INF>60</INF>O<INF>6</INF> [tri-isononyl trimellitate] +
2 H<INF>2</INF>O [water]
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $5.06 per ton.
(ii) Conversion factors: 0.52 for propylene.
(9) Public docket number: IRS-2025-0057.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-09133 Filed 5-20-25; 8:45 am]
BILLING CODE 4830-01-P
</pre></body>
</html>Indexed from Federal Register on May 21, 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.