90 FR 63 pgs. 14685-14686 - Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Hydrogenated Acrylonitrile-Butadiene Rubber (x=2,783.05, y=1,907.27, a=5.74)
Type: NOTICEVolume: 90Number: 63Pages: 14685 - 14686
Pages: 14685, 14686FR document: [FR Doc. 2025-05635 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 (x=2,783.05, y=1,907.27, a=5.74)
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 ) x -(C 3 H 3 N) y - (C 15 H 24 O) a ; x=2,783.05, y=1,907.27, a=5.74) 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 http://www.regulations.gov (indicate public docket number IRS-2025-0033 or hydrogenated acrylonitrile-butadiene rubber ((C 4 H 8 ) x -(C 3 H 3 N) y - (C 15 H 24 O) a ; x=2,783.05, y=1,907.27, a=5.74)) 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 Comments cannot be edited or withdrawn once submitted to the Federal eRulemaking Portal.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 Hydrogenated Acrylonitrile-Butadiene Rubber ((C 4 H 8 ) x -(C 3 H 3 N) y - (C 15 H 24 O) a ; x=2,783.05, y=1,907.27, a=5.74)), 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 www.regulations.gov, 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:
Camille Edwards Bennehoff 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 ) x -(C 3 H 3 N) y - (C 15 H 24 O) a ; x=2,783.05, y=1,907.27, a=5.74) 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 ) x -(C 3 H 3 N) y - (C 15 H 24 O) a ; x=2,783.05, y=1,907.27, a=5.74) 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 ) x -(C 3 H 3 N) y - (C 15 H 24 O) a ; x=2,783.05, y=1,907.27, a=5.74).
(2) Petitioner: Zeon Chemicals L.P., an importer and exporter of hydrogenated acrylonitrile-butadiene rubber ((C 4 H 8 ) x -(C 3 H 3 N) y - (C 15 H 24 O) a ; x=2,783.05, y=1,907.27, a=5.74).
(3) Proposed classification numbers:
(i) HTSUS number: 4002.59.000.
(ii) Schedule B number: 4002.59.000.
(iii) CAS number: 88254-10-8.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination: February 14, 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: March 1, 2023.
(4) Description from petition: According to the petition, hydrogenated acrylonitrile-butadiene rubber ((C 4 H 8 ) x -(C 3 H 3 N) y - (C 15 H 24 O) a ; x=2,783.05, y=1,907.27, a=5.74), also referred to as HNBR, 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, accumulator bladders, and diaphragms.
Hydrogenated acrylonitrile-butadiene rubber ((C 4 H 8 ) x -(C 3 H 3 N) y - (C 15 H 24 O) a ; x=2,783.05, y=1,907.27, a=5.74) is made from butadiene, propylene, ammonia, methane, butylene, toluene, sulfuric acid, and sodium hydroxide. Taxable chemicals constitute 67.01 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 ((C 4 H 8 ) x -(C 3 H 3 N) y - (C 15 H 24 O) a ; x=2,783.05, y=1,907.27, a=5.74) is via catalytic hydrogenation of acrylonitrile-butadiene rubber ("NBR") in a solution of acetone and in the presence of a catalyst. NBR is derived from the emulsion polymerization of butadiene and acrylonitrile. Acrylonitrile monomer is produced by the SOHIO process ( i.e., catalytic ammoxidation of propylene). Hydrogen is made from steam-methane reforming. Butylated hydroxytoluene is produced from the reaction of p -cresol with butylene. p- Cresol is prepared by a two-step route beginning with the sulfonation of toluene, followed by basic hydrolysis.
(7) Stoichiometric material consumption equation, based on process identified as predominant method of production:
x C 4 H 6 (butadiene) + y C 3 H 6 (propylene) + y NH 3 (ammonia) + 3/2 y O 2 + 1/2 x CH 4 (methane) + x H 2 O + a C 7 H 8 (toluene) + a H 2 SO 4 (sulfuric acid) + 2 a NaOH (sodium hydroxide) + 2 a C4H8 (butylene)] ? (C 4 H 8 ) x -(C 3 H 3 N) y - (C 15 H 24 O) a (HNBR) + 1/2 x CO 2 + (3 y +2 a ) H 2 O + a Na 2 SO 3
(8) Tax rate calculated by Petitioner, based on Petitioner's conversion factors for taxable chemicals used in production of substance:
(i) Tax rate: $10.02 per ton.
[top] (ii) Conversion factors: 0.58 for butadiene, 0.31 for propylene, 0.13 for ammonia, 0.09 for methane, 0.002 for butylene, 0.002 for toluene, 0.002 for sulfuric acid, and 0.002 for sodium hydroxide.
(9) Public docket number: IRS-2025-0033.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief Counsel.
[FR Doc. 2025-05635 Filed 4-2-25; 8:45 am]
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