[Federal Register Volume 61, Number 236 (Friday, December 6, 1996)]
[Notices]
[Page 64793]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-31130]


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DEPARTMENT OF THE TREASURY

Tax on Certain Imported Substances (Epoxy); Filing of Petition

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

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SUMMARY: This notice announces the acceptance, under Notice 89-61, of a 
petition requesting that diglycidyl ether of bisphenol-A 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 February 4, 1997. Any 
modification of the list of taxable substances based upon this petition 
would be effective April 1, 1992.

ADDRESSES: Send submissions to: CC:DOM:CORP: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:R (Petition), Courier's 
Desk, Internal Revenue Service, 1111 Constitution Avenue NW., 
Washington, DC.

FOR FURTHER INFORMATION CONTACT: Ruth Hoffman, Office of Assistant 
Chief Counsel (Passthroughs and Special Industries), (202) 622-3130 
(not a toll-free number).

SUPPLEMENTARY INFORMATION: The petition was received on July 1, 1991. 
The petitioner is Dow Chemical Company, a manufacturer and exporter of 
this substance. The following is a summary of the information contained 
in the petition. The complete petition is available in the Internal 
Revenue Service Freedom of Information Reading Room.
    HTS number: 3907.3.
    CAS number: 025085-99-8.
    Diglycidyl ether of bisphenol-A (DGEBA) is derived from the taxable 
chemicals benzene, propylene, chlorine, and sodium hydroxide and 
produced predominantly from epichlorohydrin and bisphenol-A via a two-
step reaction.
    The stoichiometric material consumption formula for this substance 
is:

    2 C6H6 (benzene) + 4 C3H6 (propylene) + 4 Cl2 
(chlorine) + 6 NaOH (sodium hydroxide) + 2 O2 (oxygen) -----> 
(CH3)2C(C6H4OC3H50)2 (DGEBA) + 
CH3COCH3 (acetone) + 2 HCl (hydrogen chloride) + 6 NaCl 
(sodium chloride) + 5 H2O (water)

    According to the petition, taxable chemicals constitute 92.95 
percent by weight of the materials used to produce this substance. The 
rate of tax for this substance would be $7.08 per ton. This is based 
upon a conversion factor for benzene of 0.459, a conversion factor for 
propylene of 0.494, a conversion factor for chlorine of 0.833, and a 
conversion factor for sodium hydroxide of 0.705.

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. 96-31130 Filed 12-5-96; 8:45 am]
BILLING CODE 4830-01-U