13400 Federal Register / Vol. 89, No. 36 / Thursday, February 22, 2024 / Notices 

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), requesting that nylon 6 be 

added to the list of taxable substances 

under section 4672(a) of the Internal 

Revenue Code (List). The petition 

requesting the addition of nylon 6 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: Nylon 6. 

(2) Petitioner: AdvanSix Inc., an 

exporter of nylon 6. 

(3) Proposed classification numbers: 

(i) HTSUS number: 3908.10.00. 

(ii) Schedule B number: 3908.10.0000. 

(iii) CAS number: 25038–54–4. 

(4) Petition filing dates: 

(i) Petition filing date for purposes of 

making a determination: November 8, 

2023. 

(ii) Petition filing date for purposes of 

section 11.02 of Rev. Proc. 2022–26: July 

1, 2022. 

(5) Description from petition: 

According to the petition, nylon 6, or 

poly(caprolactam), is a semicrystalline 

polyamide that has broad use in textile 

fibers, engineering plastics, food 

packaging films, and monofilaments. 

The number ‘‘6’’ in nylon 6 refers to the 

number of carbon atoms in each 

polymeric repeat unit. Nylon 6 may be 

utilized neat or with functional 

additives by melt processing into the 

desired final form. 

Nylon 6 is made from benzene, 

propylene, ammonia, methane, and 

sulfuric acid; however, sulfuric acid is 

cancelled from the stoichiometric 

material consumption equation due to 

no net consumption/production. 

Taxable chemicals constitute 46.64 

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 

production of nylon 6 is the 

‘‘hydrolytically initiated ring-opening 

polymerization of caprolactam’’ which 

is also referred to in industry literature 

as the ‘‘hydrolytic polymerization of 

nylon 6.’’ This process is termed 

‘‘hydrolytic’’ because water plays a key 

role in the chemical mechanism. Nylon 

6 is produced almost exclusively 

through this method because it is easier 

to control and better adapted for largescale operations. 

The hydrolytic polymerization of 

nylon 6 generally entails heating a 

mixture of caprolactam and water to 

∼270°C in an inert atmosphere of 

nitrogen and holding until equilibrium 

conditions are achieved. The three 

principal reactions in this process are 

summarized below: 

1. In the initiation step of the process, 

the caprolactam ring is hydrolyzed via 

ring opening with the addition of one 

water molecule to become aminocaproic acid. 

2. In the next step of the mechanism, 

the amino-caproic acid acts as the 

initiating species to begin the addition 

polymerization by ring-opening of 

caprolactam. 

3. The last major mechanism step of 

the hydrolytic polymerization of nylon 

6 is the condensation of primary amine 

and carboxylic acid chain-ends to form 

an amide linkage in the now higher 

molecular weight polyamide with the 

simultaneous loss of a water molecule. 

(7) Stoichiometric material 

consumption equation, based on 

process identified as predominant 

method of production: 

nC6H6 (benzene) + nC3H6 (propylene) + 

2.5nO2 (oxygen) + 0.5nCH4 (methane) 

+ 5nNH3 (ammonia) + 2nH2O (water) 

+ 2nSO2 (sulfur dioxide) → 

(C6H11NO)n (nylon 6) + nC3H6O 

(acetone) + 2n(NH4)2SO4 (ammonium 

sulfate) + 0.5 CO2 (carbon dioxide) 

Where n indicates the number of 

repeating units. 

(8) Tax rate calculated by Petitioner, 

based on Petitioner’s conversion factors 

for taxable chemicals used in 

production of substance: 

(i) Tax rate: $14.77 per ton. 

(ii) Conversion factors: 0.69 for 

benzene; 0.37 for propylene; 0.75 for 

ammonia; 0.07 for methane. 

(9) Public docket number: IRS–2024– 

0005. 

Michael Beker, 

Senior Counsel (Passthroughs and Special 

Industries), IRS Office of Chief Counsel. 

[FR Doc. 2024–03588 Filed 2–21–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Superfund Tax on Chemical 

Substances; Request To Modify List of 

Taxable Substances; Notice of Filing 

for Caprolactam 

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 caprolactam 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 April 22, 2024. 

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–2024–0006 or 

caprolactam) 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 

Caprolactam), 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 caprolactam be added to 

the list of taxable substances under 

section 4672(a) of the Internal Revenue 

Code (List). The petition requesting the 

addition of caprolactam 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 


lotter on DSK11XQN23PROD with NOTICES1
Federal Register / Vol. 89, No. 36 / Thursday, February 22, 2024 / Notices 13401 

confirmation of the accuracy of the 

information published. 

(b) Petition Content: 

(1) Substance name: Caprolactam. 

(2) Petitioner: AdvanSix Inc., an 

exporter of caprolactam. 

(3) Proposed classification numbers: 

(i) HTSUS number: 2933.71.00. 

(ii) Schedule B number: 2933.71.0000. 

(iii) CAS number: 105–60–2. 

(4) Petition filing dates: 

(i) Petition filing date for purposes of 

making a determination: November 8, 

2023. 

(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: January 1, 2023. 

(5) Description from petition: 

According to the petition, caprolactam, 

a white solid, is primarily used to 

manufacture nylon resins and other 

synthetic fibers. 

Caprolactam is made from benzene, 

propylene, ammonia, methane, and 

sulfuric acid; however, sulfuric acid is 

cancelled from the stoichiometric 

material consumption equation due to 

no net consumption/production. 

Taxable chemicals constitute 46.64 

percent by weight of the materials used 

to produce this substance. 

(6) Process identified in petition as 

predominant method of production of 

substance: Caprolactam is produced by 

first oxidizing cumene to yield phenol, 

which is then partially reduced with 

hydrogen to yield cyclohexanone. 

Cyclohexanone is then reacted with 

Raschig hydroxylamine to generate 

cyclohexanone oxime. The 

cyclohexanone oxime undergoes 

Beckmann rearrangement in the 

presence of fuming sulfuric acid (oleum) 

to give an intermediate material known 

as rearrangement mass, which is 

subsequently hydrolyzed and then 

neutralized with ammonia to yield ecaprolactam. 

(7) Stoichiometric material 

consumption equation, based on 

process identified as predominant 

method of production: 

C6H6 (benzene) + C3H6 (propylene) + 2.5 

O2 (oxygen) + 0.5 CH4 (methane) + 

5 NH3 (ammonia) + 2 H2O (water) 

+ 2 SO2 (sulfur dioxide) → C6H11ON 

(e-caprolactam) + C3H6O (acetone) + 

2(NH4)2SO4 (ammonium sulfate) + 

0.5 CO2 (carbon dioxide) 

(8) Tax rate calculated by Petitioner, 

based on Petitioner’s conversion factors 

for taxable chemicals used in 

production of substance: 

(i) Tax rate: $14.77 per ton. 

(ii) Conversion factors: 0.69 for 

benzene; 0.37 for propylene; 0.75 for 

ammonia; 0.07 for methane. 

(9) Public docket number: IRS–2024– 

0006. 

Michael Beker, 

Senior Counsel (Passthroughs and Special 

Industries), IRS Office of Chief Counsel. 

[FR Doc. 2024–03589 Filed 2–21–24; 8:45 am] 

BILLING CODE 4830–01–P 

UNIFIED CARRIER REGISTRATION 

PLAN 

Sunshine Act Meetings 

TIME AND DATE: February 28, 2024, 12:00 

p.m. to 3:00 p.m., Eastern time. 

PLACE: This meeting will be accessible 

via conference call and via Zoom 

Meeting and Screenshare. Any 

interested person may call (i) 1–929– 

205–6099 (US Toll) or 1–669–900–6833 

(US Toll), Meeting ID: 939 7399 6796, to 

listen and participate in this meeting. 

The website to participate via Zoom 

Meeting and Screenshare is https://

kellen.zoom.us/meeting/register/tJckcO

qhpz0tE9IAHB0UIDGB3eP2JqS533Ki. 

STATUS: This meeting will be open to the 

public. 

MATTERS TO BE CONSIDERED: The Unified 

Carrier Registration Plan Industry 

Advisory Subcommittee (the 

‘‘Subcommittee’’) will conduct a 

meeting to continue its work in 

developing and implementing the 

Unified Carrier Registration Plan and 

Agreement. The subject matter of this 

meeting will include: 

Proposed Agenda 

I. Call to Order—UCR Industry 

Advisory Subcommittee Chair 

The Industry Advisory Subcommittee 

Chair will welcome attendees, call the 

meeting to order, call roll for the 

Industry Advisory Subcommittee, 

confirm whether a quorum is present, 

and facilitate self-introductions. 

II. Verification of Publication of 

Meeting Notice—UCR Executive 

Director 

The UCR Executive Director will 

verify the publication of the meeting 

notice on the UCR website and 

distribution to the UCR contact list via 

email followed by the subsequent 

publication of the notice in the Federal 

Register. 

III. Review and Approval of 

Subcommittee Agenda—UCR Industry 

Advisory Subcommittee Chair 

For Discussion and Possible 

Subcommittee Action 

The proposed Agenda will be 

reviewed, and the Subcommittee will 

consider adoption. 

Ground Rules 

➢ Subcommittee action only to be 

taken in designated areas on agenda. 

IV. Review and Approval of Minutes 

from the January 17, 2023, Meeting— 

UCR Industry Advisory Subcommittee 

Chair 

For Discussion and Possible 

Subcommittee Action 

Draft minutes from the January 17, 

2023, Industry Advisory Subcommittee 

meeting via teleconference will be 

reviewed. The UCR Industry Advisory 

Subcommittee will consider action to 

approve. 

V. 2024 Priorities and Project 

Development for the Subcommittee— 

UCR Industry Advisory Subcommittee 

Chair 

The UCR Industry Advisory 

Subcommittee Chair will provide an 

update on current and planned 

initiatives, to include the development 

of a compliance video series intended to 

increase participation in the UCR 

focused on brokers, motor carriers, and 

bus operators. 

VI. Industry Update on Truck 

Parking—UCR Industry Advisory 

Subcommittee Chair 

The UCR Industry Advisory 

Subcommittee Chair will provide an 

update on truck parking initiatives in 

the United States including the status of 

legislation currently under 

consideration in the United States 

Congress as well the status of grant 

funding from the United States 

Department of Transportation. 

VII. Other Items—UCR Industry 

Advisory Subcommittee Chair 

The UCR Industry Advisory 

Subcommittee Chair will call for any 

other items Subcommittee members 

would like to discuss. 


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