[Federal Register Volume 60, Number 36 (Thursday, February 23, 1995)]
[Notices]
[Pages 10143-10144]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-4442]



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DEPARTMENT OF THE TREASURY

Tax on Certain Imported Substances (Hexabromocyclododecane, et 
al.); Filing of Petitions

AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice.

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SUMMARY: This notice announces the acceptance, under Notice 89-61, 
1989-1 C.B. 717, of petitions requesting that hexabromocyclododecane 
and ethylenebistetrabromophthalimide 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 April 24, 1995. Any modification 
of the list of taxable substances based upon these petitions would be 
effective October 1, 1993.

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 December 30, 
1992 (hexabromocyclododecane) and December 23, 1992 
(ethylenebistetrabromophthalimide). The petitioner is Ethyl 
Corporation, 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.

Hexabromocyclododecane

HTS number: 2903.59.00.00
CAS number: 3194-55-6

    This substance is derived from the taxable chemicals bromine and 
butadiene. Hexabromocyclododecane is a solid produced predominantly by 
reacting cyclododecatriene with bromine in a solvent system, followed 
by a neutralization, a centrifugation, a strip, a wash, drying, and 
grinding (as required).
    The stoichiometric material consumption formula for this substance 
is:

    3 Br<INF>2 (bromine) + 3 C<INF>4H<INF>6 (butadiene)
    ----> C<INF>12H<INF>18Br<INF>6 (hexabromocyclododecane)

    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 $4.55 per ton. This is based upon a 
conversion factor for bromine of 0.747 and a conversion factor for 
butadiene of 0.253.

Ethylenebistetrabromophthalimide

HTS number: 2925.19.10.00
CAS number: 32588-76-4

    This substance is derived from the taxable chemicals bromine, 
ethylene, xylene, ammonia, and chlorine. 
Ethylenebistetrabromophthalimide is a solid produced predominantly by 
sulfonating and brominating phthalic anhydride in the presence of oleum 
and then hydrolyzing the resulting tetrabromophthalic anhydride in the 
presence of a solvent system and reacting it with ethylene diamine. The 
resulting ethylenebistetrabromophthalimide is centrifuged, washed, 
dried/converted, milled, and packaged.
    The stoichiometric material consumption formula for this substance 
is:

4 Br<INF>2 (bromine) + C<INF>2H<INF>4 (ethylene) + 2 C<INF>8H<INF>10 
(o-xylene) + 2 NH<INF>3 (ammonia) + Cl<INF>2 (chlorine) + 6 O<INF>2 
(oxygen) + [[Page 10144]] 8 SO<INF>3 (sulfur trioxide) ----> 
C<INF>18H<INF>4O<INF>4N<INF>2Br<INF>8 
(ethylenebistetrabromophthalimide) + 8 H<INF>2O (water) + 4 SO<INF>2 
(sulfur dioxide) + 4 H<INF>2SO<INF>4 (sulfuric acid) + 2 HCl 
(hydrochloric acid)

    According to the petition, taxable chemicals constitute 54.18 
percent by weight of the materials used to produce this substance. The 
rate of tax for this substance would be $4.51 per ton. This is based 
upon a conversion factor for bromine of 0.672, a conversion factor for 
ethylene of 0.029, a conversion factor for xylene of 0.223, a 
conversion factor for ammonia of 0.036, and a conversion factor for 
chlorine of 0.075.

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. 95-4442 Filed 2-22-95; 8:45 am]
BILLING CODE 4830-01-U