[Federal Register Volume 59, Number 226 (Friday, November 25, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-28981]
[[Page Unknown]]
[Federal Register: November 25, 1994]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Tax on Certain Imported Substances (Cyclododecanol, et al.);
Filing of Petitions
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: This notice announces the acceptance, under Notice 89-61,
1989-1 C.B. 717, of petitions requesting that cyclododecanol, 1,5,9-
cyclododecatriene, and adiponitrile be added to the list of taxable
substances in section 4672(a)(3). Publication of this notice is in
compliance with Notice 89-61. This is not a determination that the list
of taxable substances should be modified.
DATES: Submissions must be received by January 24, 1995. Any
modification of the list of taxable substances based upon these
petitions would be effective July 1, 1995.
ADDRESSES: Send submissions to: CC:DOM:CORP:T:R (Petition), room 5228,
Internal Revenue Service, POB 7604, Ben Franklin Station, Washington,
DC 20044. In the alternative, submissions may be hand delivered between
the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:T:R (Petition),
Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW.,
Washington, DC.
FOR FURTHER INFORMATION CONTACT: Tyrone J. Montague, Office of
Assistant Chief Counsel (Passthroughs and Special Industries), (202)
622-3130 (not a toll-free number).
SUPPLEMENTARY INFORMATION: The petitions were received on July 12, 1994
(cyclododecanol and 1,5,9-cyclododecatriene) and July 20, 1994
(adiponitrile). The petitioner is E.I. du Pont de Nemours and Company,
a manufacturer and exporter of these substances. The following is a
summary of the information contained in the petitions. The complete
petitions are available in the Internal Revenue Service Freedom of
Information Reading Room.
Cyclododecanol
HTS number: 2906.19.00
CAS number: 1724-39-6
This substance is derived from the taxable chemicals butadiene and
methane. Cyclododecanol is a solid produced predominantly by air
oxidation of cyclododecane. Cyclododecane is produced by hydrogenation
of 1,5,9-cyclododecatriene which is produced by the trimerization of
butadiene.
The stoichiometric material consumption formula for this substance
is:
3 C4H6 (butadiene) + 0.75 CH4 (methane) + 1.5 H2O
(water) + 0.5 O2 (oxygen) C12H24O
(cyclododecanol) + 0.75 CO2 (carbon dioxide)
According to the petition, taxable chemicals constitute 80.18
percent by weight of the materials used to produce this substance. The
rate of tax for this substance would be $6.21 per ton. This is based
upon a conversion factor for butadiene of 1.22 and a conversion factor
for methane of 0.08.
1,5,9-cyclododecatriene
HTS number: 2906.19.00
CAS number: 4904-61-4
This substance is derived from the taxable chemical butadiene.
1,5,9-cyclododecatriene is a solid produced predominantly by
trimerization of butadiene in the presence of a coordination-type
catalyst.
The stoichiometric material consumption formula for this substance
is:
3 C4H6 (butadiene) C12H18 (1,5,9-
cyclododecatriene)
According to the petition, taxable chemicals constitute 100 percent
by weight of the materials used to produce this substance. The rate of
tax for this substance would be $5.64 per ton. This is based upon a
conversion factor for butadiene of 1.16.
Adiponitrile
HTS number: 2926.90.50
CAS number: 111-69-3
This substance is derived from the taxable chemicals methane,
ammonia, and butadiene. Adiponitrile is a liquid produced predominantly
by the reaction of butadiene with hydrogen cyanide (derived from
ammonia and from methane in natural gas).
The stoichiometric material consumption formula for this substance
is:
2 CH4 (methane) + 2 NH3 (ammonia) + C4H6
(butadiene) + 3 O2 (oxygen) C6H8N2
(adiponitrile) + 6 H2O (water)
According to the petition, taxable chemicals constitute 55.55
percent by weight of the materials used to produce this substance. The
rate of tax for this substance would be $5.72 per ton. This is based
upon a conversion factor for methane of 0.52, a conversion factor for
ammonia of 0.42, and a conversion factor for butadiene of 0.58.
Comments and Requests for a Public Hearing
Before a determination is made, consideration will be given to any
written comments (a signed original and eight (8) copies) that are
submitted timely to the IRS. All comments will be available for public
inspection and copying. A public hearing may be scheduled if requested
in writing by a person that timely submits written comments. If a
public hearing is scheduled, notice of the date, time, and place for
the hearing will be published in the Federal Register.
Dale D. Goode,
Federal Register Liaison Officer, Assistant Chief Counsel (Corporate).
[FR Doc. 94-28981 Filed 11-23-94; 8:45 am]
BILLING CODE 4830-01-U