27594 Federal Register / Vol. 60, No. 100 / Wednesday, May 24, 1995 / Notices

WARNING: YOU MUST USE THE

SEATBELT PROVIDED IN THIS VEHICLE. IT

IS THE LAW. FAILURE TO USE THE

SEATBELT COULD RESULT IN SERIOUS

INJURY OR DEATH SINCE THIS CAR DOES

NOT HAVE AN AIRBAG OR AUTOMATIC

RESTRAINT SYSTEM.

Such a label should boost safety belt use

by the drivers and passengers of the 59 JAC

427 Cobras, making the safety risk

inconsequential by comparison to the safety

risk associated with automobiles having

automatic restraint systems.

No comments were received on the

application.

As noted, the agency has granted

Excalibur’s application for temporary

exemption, on grounds that immediate

compliance would cause it substantial

economic hardship. An additional

finding was that the exemption would

be consistent with the public interest

and motor vehicle safety. This finding

was reached in part on the limited

number of vehicles that will be covered

by the exemption during its life. Given

the fact that there are far fewer vehicles

covered by the application under

consideration, and that the

noncompliance apparently cannot be

remedied by repair, the agency wishes

to reach a decision that is consistent

with that reached in granting the

application for temporary exemption.

Given the fact that there are 15 vehicles

involved here, and that they comply

with the requirements of FMVSS No.

208 that were once in effect, Excalibur’s

noncompliance may be deemed

inconsequential to safety.

NHTSA concurs with Excalibur’s plan

to provide a warning label, but points

out to Excalibur that not all States have

mandatory seatbelt laws. Further, the

label implies that it is not important to

use the seatbelt if a vehicle does not

have an airbag or other automatic

restraint system. It is important to use

the seatbelts regardless of whether there

is an automatic restraint system. The

agency calls this to the manufacturer’s

attention with the expectation that the

label provided will be modified to

reflect these comments.

In consideration of the foregoing, it is

hereby found that the applicant has met

its burden of persuasion that the

noncompliance herein described is

inconsequential to safety. Accordingly,

its application is granted, and the

applicant is exempted from providing

the notification of the noncompliance

that is required by 49 U.S.C. 30118, and

from remedying the noncompliance, as

required by 49 U.S.C. 30120.

(15 U.S.C. 1417; delegations of authority at

49 CFR 1.50 and 501.8)

Issued on: May 18, 1995.

Barry Felrice,

Associate Administrator for Safety

Performance Standards.

[FR Doc. 95–12664 Filed 5–23–95; 8:45 am]

BILLING CODE 4910–59–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Tax on Certain Imported Substances

(Polybutylene, et. al); Notice of

Determinations

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice.

SUMMARY: This notice announces

determinations, under Notice 89–61,

that the list of taxable substances in

section 4672(a)(3) will be modified to

include polybutylene and polybutylene/

ethylene.

EFFECTIVE DATE: This modification is

effective July 1, 1990.

FOR FURTHER INFORMATION CONTACT:

Ruth Hoffman, Office of Assistant Chief

Counsel (Passthroughs and Special

Industries), (202) 622–3130 (not a tollfree number).

SUPPLEMENTARY INFORMATION:

Background

Under section 4672(a), an importer or

exporter of any substance may request

that the Secretary determine whether

the substance should be listed as a

taxable substance. The Secretary shall

add the substance to the list of taxable

substances in section 4672(a)(3) if the

Secretary determines that taxable

chemicals constitute more than 50

percent of the weight, or more than 50

percent of the value, of the materials

used to produce the substance. This

determination is to be made on the basis

of the predominant method of

production. Notice 89–61, 1989–1 C.B.

717, sets forth the rules relating to the

determination process.

Determination

On May 16, 1995, the Secretary

determined that polybutylene and

polybutylene/ethylene should be added

to the list of taxable substances in

section 4672(a)(3), effective July 1, 1990.

The rate of tax prescribed for

polybutylene, under section 4671(b)(3),

is $4.70 per ton. This is based upon a

conversion factor for butylene of 0.966.

The rate of tax prescribed for

polybutylene/ethylene, under section

4671(b)(3), is $4.86 per ton. This is

based upon a combined conversion

factor for butylene and ethylene of

0.999.

The petitioner is Pecten Chemicals, a

manufacturer and exporter of these

substances. No material comments were

received on these petitions. The

following information is the basis for

the determinations.

Polybutylene

HTS number: 3902.90.00.10

CAS number: 25036–29–7

Polybutylene is derived from the

taxable chemical butylene. Polybutylene

is a solid produced predominantly by

the Zeigler-Nata Catalyzed, Bulk,

Polymerization Process.

The stoichiometric material

consumption formula for polybutylene

is:

n (C4H8) (butylene) ——> (C4H8)n

(polybutylene)

Polybutylene has been determined to

be a taxable substance because a review

of its stoichiometric material

consumption formula shows that, based

on the predominant method of

production, taxable chemicals constitute

100 percent by weight of the materials

used in its production.

Polybutylene/Ethylene

HTS number: 3902.90.00.10

CAS number: 54570–68–2

Polybutylene/ethylene is derived from

the taxable chemicals butylene and

ethylene. Polybutylene/ethylene is a

solid produced predominantly by the

Zeigler-Nata Catalyzed, Bulk,

Polymerization Process.

The stoichiometric material

consumption formula for polybutylene/

ethylene is:

n (C4H8) (butylene) + m (C2H4)

(ethylene) ——> (C4H8)n(C2H4)m

(polybutylene/ethylene)

Polybutylene/ethylene has been

determined to be a taxable substance

because a review of its stoichiometric

material consumption formula shows

that, based on the predominant method

of production, taxable chemicals

constitute 100 percent by weight of the

materials used in its production.

Dale D. Goode,

Federal Register Liaison Officer, Assistant

Chief Counsel (Corporate).

[FR Doc. 95–12765 Filed 5–23–95; 8:45 am]

BILLING CODE 4830–01–U

Tax on Certain Imported Substances;

Definition of Substance

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice.