94-9195. Tax on Certain Imported Substances; Filing of Petition

[Federal Register Volume 59, Number 74 (Monday, April 18, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-9195]


[[Page Unknown]]

[Federal Register: April 18, 1994]


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DEPARTMENT OF THE TREASURY
 

Tax on Certain Imported Substances; 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, 
1989-1 C.B. 717, of a petition requesting that di-2 ethyl hexyl 
phthalate be added to the list of taxable substances in section 
4672(a)(3) of the Internal Revenue Code. 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: Written comments and requests for a public hearing relating to 
this petition must be received by June 17, 1994. Any modification of 
the list of taxable substances based upon this petition would be 
effective October 1, 1993.

ADDRESSES: Send comments and requests for a public hearing to: 
CC:DOM:CORP:T:R (Petition), room 5228, Internal Revenue Service, POB 
7604, Ben Franklin Station, Washington, DC 20044.

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 petition was received on November 10, 
1992. The petitioner is Aristech Chemical Corporation, 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: 2917.32.00.00
CAS number: 117-81-7

    This substance is derived from the taxable chemicals xylene and 
propylene. Di-2 ethyl hexyl phthalate is a liquid produced 
predominantly by acid catalyzed esterification of phthalic anhydride 
(derived from o-xylene) and 2-ethyl hexanol (derived from propylene).
    The stoichiometric material consumption formula for this substance 
is: C8H10 (xylene) + 4 C3H6 (propylene) + 3 O2 
(oxygen) + 4 CO (carbon monoxide) + 8 H2 (hydrogen) ----------> 
C24H38O4 (di-2 ethyl hexyl phthalate) + 6 H2O 
(water).
    According to the petition, taxable chemicals constitute 55 percent 
by weight of the materials used to produce this substance. The rate of 
tax for this substance would be $3.42 per ton. This is based upon a 
conversion factor for xylene of 0.272 and a conversion factor for 
propylene of 0.431.
Dale D. Goode,
Federal Register Liaison Officer, Assistant Chief Counsel (Corporate).
[FR Doc. 94-9195 Filed 4-15-94; 8:45 am]
BILLING CODE 4830-01-U