[Federal Register Volume 60, Number 82 (Friday, April 28, 1995)]
[Notices]
[Pages 21025-21026]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-10412]
[[Page 21025]]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Tax on Certain Imported Substances (Monoethanolamine, 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 CB 717, of petitions requesting that monoethanolamine,
diethanolamine, triethanolamine, monoisopropanolamine,
diisopropanolamine, triisopropanolamine, toluene diisocyanate, and
chlorinated polyethylene 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 June 27, 1995. Any modification
of the list of taxable substances based upon these petitions would be
effective April 1, 1992.
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 April 15,
1991 (monoethanolamine, diethanolamine, triethanolamine,
monoisopropanolamine, diisopropanolamine, triisopropanolamine), May 2,
1991 (toluene diisocyanate), and July 1, 1991 (chlorinated
polyethylene). The petitioner is Dow Chemical Company, 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.
Monoethanolamine
HTS number: 2922.11.00.00
CAS number: 141-43-5
This substance is derived from the taxable chemicals ethylene and
ammonia. Monoethanolamine is a liquid produced predominantly by
reacting ethylene oxide and aqueous ammonia.
The stoichiometric material consumption formula for this substance
is:
2 C2H4 (ethylene) + 2 NH3 (ammonia) + O2 (oxygen)
2 C2H7NO (monoethanolamine)
According to the petition, taxable chemicals constitute 73.7
percent by weight of the materials used to produce this substance. The
rate of tax for this substance would be $3.63 per ton. This is based
upon a conversion factor for ethylene of 0.59 and a conversion factor
for ammonia of 0.29.
Diethanolamine
HTS number: 2922.12.00.00
CAS number: 111-42-2
This substance is derived from the taxable chemicals ethylene and
ammonia. Diethanolamine is a solid produced predominantly by reacting
ethylene oxide and aqueous ammonia.
The stoichiometric material consumption formula for this substance
is:
2 C2H4 (ethylene) + NH3 (ammonia) + O2 (oxygen)
C4H11NO2 (diethanolamine)
According to the petition, taxable chemicals constitute 69.5
percent by weight of the materials used to produce this substance. The
rate of tax for this substance would be $3.85 per ton. This is based
upon a conversion factor for ethylene of 0.70 and a conversion factor
for ammonia of 0.17.
Triethanolamine
HTS number: 2922.13.00.00
CAS number: 102-71-6
This substance is derived from the taxable chemicals ethylene and
ammonia. Triethanolamine is a liquid produced predominantly by reacting
ethylene oxide and aqueous ammonia.
The stoichiometric material consumption formula for this substance
is:
6 C2H4 (ethylene) + 2 NH3 (ammonia) + 3 O2 (oxygen)
2 C6H15NO3 (triethanolamine)
According to the petition, taxable chemicals constitute 67.7
percent by weight of the materials used to produce this substance. The
rate of tax for this substance would be $3.96 per ton. This is based
upon a conversion factor for ethylene of 0.75 and a conversion factor
for ammonia of 0.12.
Monoisopropanolamine
HTS number: 2922.19.60.00
CAS number: 78-96-6
This substance is derived from the taxable chemicals propylene,
chlorine, sodium hydroxide, and ammonia. Monoisopropanolamine is a
liquid produced predominantly by the reaction of propylene oxide and
ammonia.
The stoichiometric material consumption formula for this substance
is:
2 C3H6 (propylene) + 2 Cl2 (chlorine) + 2 NaOH (sodium
hydroxide) + NH3 (ammonia) + C3H9 NO
(monoisopropanolamine) + C3H6Cl2 (propylene dichloride)
+ 2 NaCl (sodium chloride) + H2O (water)
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 $6.66 per ton. This is based upon a
conversion factor for propylene of 0.62, a conversion factor for
chlorine of 1.00, a conversion factor for sodium hydroxide of 1.20, and
a conversion factor for ammonia of 0.23.
Diisopropanolamine
HTS number: 2922.19.60.00
CAS number: 110-97-3
This substance is derived from the taxable chemicals propylene,
chlorine, sodium hydroxide, and ammonia. Diisopropanolamine is a solid
produced predominantly by the reaction of propylene oxide and ammonia.
The stoichiometric material consumption formula for this substance
is:
3 C3H6 (propylene) + 2 Cl2 (chlorine) + 2 NaOH (sodium
hydroxide) + NH3 (ammonia) C6H15NO2
(diisopropanolamine) + C3H6Cl2 (propylene dichloride) +
2 NaCl (sodium chloride) + H2 (hydrogen)
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 $7.08 per ton. This is based upon a
conversion factor for propylene of 0.70, a conversion factor for
chlorine of 1.10, a conversion factor for sodium hydroxide of 1.30, and
a conversion factor for ammonia of 0.13.
Triisopropanolamine
HTS number: 2922.19.60.00
CAS number: 122-20-3
This substance is derived from the taxable chemicals propylene,
chlorine, sodium hydroxide, and ammonia. Triisopropanolamine is a solid
produced predominantly by the reaction of propylene oxide and ammonia.
The stoichiometric material consumption formula for this substance
is:
[[Page 21026]] 4 C3H6 (propylene) + 3 Cl2 (chlorine) + 4
NaOH (sodium hydroxide) + NH3 (ammonia)
C9H21NO3 (triisopropanolamine) + C3H6Cl2
(propylene dichloride) + 4 NaCl (sodium chloride) + H2O (water) +
H2 (hydrogen)
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 $7.49 per ton. This is based upon a
conversion factor for propylene of 0.74, a conversion factor for
chlorine of 1.20, a conversion factor for sodium hydroxide of 1.40, and
a conversion factor for ammonia of 0.10.
Toluene diisocyanate
HTS number: 2929.10.15.00
CAS number: 584-84-9
This substance is derived from the taxable chemicals toluene,
nitric acid, and chlorine. Toluene diisocyanate is a liquid produced
predominantly by the phosgenation of primary amines.
The stoichiometric material consumption formula for this substance
is:
C7H8 (toluene) + 2 HNO3 (nitric acid) + 2 Cl2
(chlorine) + 2 CO (carbon monoxide) + 6 H2 (hydrogen)
C9H6N2O2 (toluene diisocyanate) + 6 H2O
(water) + 4 HCl (hydrogen chloride)
According to the petition, taxable chemicals constitute 84 percent
by weight of the materials used to produce this substance. The rate of
tax for this substance would be $4.90 per ton. This is based upon a
conversion factor for toluene of 0.53, a conversion factor for nitric
acid of 0.7, and a conversion factor for chlorine of 0.8.
Chlorinated polyethylene
HTS number: 3901.90.50.00
CAS number: 064754-90-1
This substance is derived from the taxable chemicals ethylene and
chlorine. Chlorinated polyethylene is a solid produced predominantly by
chlorination of polyethylene resins.
The stoichiometric material consumption formula for this substance
is:
857 C2H4 (ethylene) + 375 Cl2 (chlorine)
C1714H3053Cl375 (chlorinated polyethylene) + 375 HCl
(hydrogen chloride)
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 $5.05 per ton. This is based upon a
conversion factor for ethylene of 0.65 and a conversion factor for
chlorine of 0.70.
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. 95-10412 Filed 4-27-95; 8:45 am]
BILLING CODE 4830-01-U
