90 FR 63 pgs. 14686-14687 - Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Hydrogenated Acrylonitrile-butadiene Rubber (n=22.28, m=38.86)
Type: NOTICEVolume: 90Number: 63Pages: 14686 - 14687
Pages: 14686, 14687FR document: [FR Doc. 2025-05626 Filed 4-2-25; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
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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 Hydrogenated Acrylonitrile-butadiene Rubber (n=22.28, m=38.86)
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 hydrogenated acrylonitrile-butadiene rubber ((C 4 H 8 ) n -(C 3 H 3 N) m ; n=22.28, m=38.86) 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:
[top] Commenters are encouraged to submit public comments or requests for a public hearing relating to this petition electronically via the Federal eRulemaking Portal at http://www.regulations.gov (indicate public docket number IRS-2025-0023 or
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 hydrogenated acrylonitrile-butadiene rubber ((C 4 H 8 ) n -(C 3 H 3 N) m ; n=22.28, m=38.86) be added to the list of taxable substances under section 4672(a) of the Internal Revenue Code (List). The petition requesting the addition of hydrogenated acrylonitrile-butadiene rubber ((C 4 H 8 ) n -(C 3 H 3 N) m ; n=22.28, m=38.86) 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: Hydrogenated acrylonitrile-butadiene rubber ((C 4 H 8 ) n -(C 3 H 3 N) m ; n=22.28, m=38.86).
(2) Petitioner: Arlanxeo USA LLC and Arlanxeo Canada Inc., importers and exporters of hydrogenated acrylonitrile-butadiene rubber ((C 4 H 8 ) n -(C 3 H 3 N) m ; n=22.28, m=38.86).
(3) Proposed classification numbers:
(i) HTSUS number: 4002.59.0000.
(ii) Schedule B number: 4002.59.0000.
(iii) CAS number: 308068-83-9.
(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: Hydrogenated acrylonitrile-butadiene rubber is an oil resistant synthetic rubber produced by hydrogenation of nitrile rubber. It offers heat and abrasion resistance over long term exposure. Typical applications include gaskets and seals, especially for the oil and gas industry, and accumulator bladders, and diaphragms.
Hydrogenated acrylonitrile-butadiene rubber is made from butadiene, propylene, ammonia, and methane. Taxable chemicals constitute 63.48 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 hydrogenated acrylonitrile-butadiene rubber is via catalytic hydrogenation of acrylonitrile-butadiene rubber which is derived from the emulsion polymerization of butadiene and acrylonitrile.
(7) Stoichiometric material consumption equation, based on process identified as predominant method of production:
n C 4 H 6 (butadiene) + m [C 3 H 6 (propylene) + NH 3 (ammonia) + 3⁄2 O 2 ] + n [ 1⁄4 CH 4 (methane) + 1⁄2 H 2 O] ? (C 4 H 8 ) n -(C 3 H 3 N) m (hydrogenated acrylonitrile-butadiene rubber) + 3m H 2 O + 1⁄4 n CO 2
(8) Tax rate calculated by Petitioner, based on Petitioner's conversion factors for taxable chemicals used in production of substance:
(i) Tax rate: $9.54 per ton.
(ii) Conversion factors: 0.36 for butadiene, 0.49 for propylene, 0.20 for ammonia, and 0.03 for methane.
(9) Public docket number: IRS-2025-0023.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief Counsel.
[FR Doc. 2025-05626 Filed 4-2-25; 8:45 am]
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