Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tri-lsoNonyl Tri-Mellitate, 21827-21828 [2025-09133]

Download as PDF Federal Register / Vol. 90, No. 97 / Wednesday, May 21, 2025 / Notices (6) Process identified in petition as predominant method of production of substance: The name of the production process that the petitioner has identified as the predominant method of production of the substance is Oligomerization. Nonene (C9H18) and tetramer (C12H24) are olefins that are obtained by oligomerization of feedstock that contains propylene. Each product actually contains several isomeric olefins with varying degrees of branching and different positions of the olefinic double bond. Refinerygenerated propylene is of sufficient quality to be used as the feedstock material. The most common process initiates the reaction with a supported phosphoric acid catalyst at temperatures ranging from 120 °C to 225 °C. Reaction temperature and feed composition determine the range of olefins in a given product stream. If the feedstock is a propylene-rich C3 stream, C9 and C12 olefins are the dominant products. Some processes that use a mixed C3/C4 feed generate a spectrum of products that also includes heptene (C7) and octene (C8). Distillation separates the mix into the desired product fractions. Nonene and tetramer have distillation ranges of 127 °C–149 °C and 182 °C–215 °C, respectively. Assuming 83% and 79% of theoretical yield for production of nonene and tetramer, respectively, 1.21 and 1.27 units of propylene are consumed per unit of nonene and tetramer produced, respectively. (7) Stoichiometric material consumption equation, based on process identified as predominant method of production: 2.88 × 0.94 C3H6 [propylene] + 2.88 × 0.06 C5H10 [amylene] → C9H18 [nonene] ddrumheller on DSK120RN23PROD with NOTICES1 (8) Tax rate calculated by Petitioner, based on Petitioner’s conversion factors for taxable chemicals used in production of substance: (i) Tax rate: $8.77 per ton. (ii) Conversion factors: 0.9 for propylene. (9) Public docket number: IRS–2025– 0055. Michael Beker, Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief Counsel. [FR Doc. 2025–09131 Filed 5–20–25; 8:45 am] BILLING CODE 4830–01–P VerDate Sep<11>2014 18:43 May 20, 2025 Jkt 265001 DEPARTMENT OF THE TREASURY Internal Revenue Service Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tri-lsoNonyl Tri-Mellitate Internal Revenue Service (IRS), Treasury. ACTION: Notice of filing and request for comments. AGENCY: This notice of filing announces that a petition has been filed requesting that tri-isononyl tri-mellitate 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 July 21, 2025. 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 https:// www.regulations.gov (indicate public docket number IRS–2025–0057 or triisononyl tri-mellitate) 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 TrilsoNonyl Tri-Mellitate), 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 https:// 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: Jacob W. Peeples at (202) 317–6855 (not a toll-free number). SUPPLEMENTARY INFORMATION: SUMMARY: 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 tri-isononyl tri-mellitate be added to the list of taxable substances under section 4672(a) of the PO 00000 Frm 00092 Fmt 4703 Sfmt 4703 21827 Internal Revenue Code (List). The petition requesting the addition of triisononyl tri-mellitate 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: Tri-isononyl trimellitate. (2) Petitioner: Exxon Mobil Corporation, an exporter of tri-isononyl tri-mellitate. (3) Proposed classification numbers: (i) HTSUS number: 2917.39.20.00. (ii) Schedule B number: 2917.39.2000. (iii) CAS number: 53894–23–8. (4) Petition filing dates: (i) Petition filing date for purposes of making a determination: May 1, 2025. (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: July 1, 2022. (5) Description from petition: Triisononyl tri-mellitate is a plasticizer used in automotive interiors, as well as wire and cable applications, that require resistance to very high temperatures, migration and extraction resistance over long durations. Tri-isononyl tri-mellitate is made from propylene, amylene, carbon monoxide, hydrogen, and trimellitic anhydride. Taxable chemicals constitute 47.3 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 producing tri-isononyl tri-mellitate is via Esterification. This process can be readily carried out in heated kettles with agitation and provision for water takeoff. Esterification catalysts (e.g., sulfuric acid or p-toluenesulfonic acid) speed the reaction and are neutralized, washed, and then removed. The purity requirements for commercial plasticizers are very high; phthalate esters are usually colorless and are mostly odorless. In the case of phthalates, the esterification is carried out through the reaction of phthalic anhydride and 2-ethylhexanol to produce dioctyl phthalate (DOP). This reaction usually requires an excess of alcohol, which is readily recycled. Analogous syntheses yield aliphatic dicarboxylic acid esters, benzoates, and trimellitates. U:\21MYN1.SGM 21MYN1 21828 Federal Register / Vol. 90, No. 97 / Wednesday, May 21, 2025 / Notices The tri-isononyl tri-mellitate tri-ester is made by reacting primary isononyl (C9) alcohol with trimellitic anhydride. The ester is produced by esterification of 3 moles of isononyl C9 alcohol and 1 mole of trimellitic anhydride in the presence of a catalyst. By using excess alcohol (up to 30% molar excess of C9 alcohol) and removing the water, the equilibrium is shifted towards the formation of the triester. The reactants are charged into a reactor and heated up. The reaction rate is accelerated by using, for example, tetra-n-butyl titanate introduced at high temperature (140°C—250°C), while removing the water formed. Excess alcohol is distilled from the ester by vacuum prior to neutralization and recycled into subsequent batches. The final ester is purified by neutralizing with a base such as an aqueous solution of sodium carbonate. The remaining excess water is distilled off and the ester is then filtered using filter agents. The degree of purity of the ester is min 99.0 wt%. (7) Stoichiometric material consumption equation, based on process identified as predominant method of production: 7.22 C3H6 [propylene] + 0.46 C5H10 [amylene] + 3 CO [carbon monoxide] + 6 H2 [hydrogen] + C9H4O5 [trimellitic anhydride] → C36H60O6 [tri-isononyl trimellitate] + 2 H2O [water] (8) Tax rate calculated by Petitioner, based on Petitioner’s conversion factors for taxable chemicals used in production of substance: (i) Tax rate: $5.06 per ton. (ii) Conversion factors: 0.52 for propylene. (9) Public docket number: IRS–2025– 0057. Michael Beker, Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief Counsel. [FR Doc. 2025–09133 Filed 5–20–25; 8:45 am] Dated: May 16, 2025. LaTonya L. Small, Federal Advisory Committee Management Officer. BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS [FR Doc. 2025–09107 Filed 5–20–25; 8:45 am] BILLING CODE 8320–01–P ddrumheller on DSK120RN23PROD with NOTICES1 National Research Advisory Council, Notice of Meeting The Department of Veterans Affairs (VA) gives notice under the Federal Advisory Committee Act, 5 U.S.C. ch. 10, that the National Research Advisory Council (NRAC) will hold a meeting on Wednesday, June 4, 2025, via Teams. The teleconference number is 1–872– 701–0185, Phone Conference ID: 192 VerDate Sep<11>2014 18:43 May 20, 2025 Jkt 265001 450 229# or the meeting link is: https:// teams.microsoft.com/l/meetup-join/ 19%3ameeting_ YzI5OWVhMDgtNWM2Zi00N jAzLTg3NWItZDRhNjk5YmE1MGIw %40thread.v2/ 0?context=%7b%22Tid%22 %3a%22e95f1b23-abaf-45ee-821db7ab251ab3bf%22%2c%22O id%22%3a%22bbe000de-64c3-446599a0-83e8fddd9836%22%7d. The meeting will convene at 11:00 a.m. and end at 3:30 p.m. Eastern Standard Time. This meeting is open to the public and will include time reserved for public comments at the end of the meeting. The public comment period will be 30 minutes. Individual stakeholders will be afforded 3 to 5 minutes to express their comments. The purpose of NRAC is to advise the Secretary on research conducted by the Veterans Health Administration, including policies and programs targeting the high priority of Veterans’ health care needs. On June 4, 2025, the agenda will include the annual Federal Advisory Committee Act and ethics trainings; agenda setting and objectives planning for fiscal year 2026; 18 U.S.C. 208, conflict of interest; presentations from the NRAC subcommittees; and public comments. Members of the public may submit written statements for review by the NRAC in advance of the meeting. Public comments may be received no later than close of business May 28, 2025, for inclusion in the official meeting record. Please send statements to Amanda Garcia, Designated Federal Officer, Office of Research and Development (14RD), Department of Veterans Affairs, 811 Vermont Avenue NW, Washington, DC 20420, at 202–304–3540, or Amanda.Garcia@va.gov. Any member of the public seeking additional information should contact Amanda Garcia at the above phone number or email address noted above. DEPARTMENT OF VETERANS AFFAIRS Cooperative Studies Scientific Evaluation Committee; Notice of Meeting The Department of Veterans Affairs (VA) gives notice under the Federal PO 00000 Frm 00093 Fmt 4703 Sfmt 9990 Advisory Committee Act, 5 U.S.C. ch. 10, that the Cooperative Studies Scientific Evaluation Committee (CSSEC) will hold a meeting on June 12, 2025, at the VA Office of Research & Development Conference Room (4042) at 811 Vermont Avenue NW, Washington, DC 20571, 9:30 a.m. to 4:15 p.m. EST. The Committee provides expert advice on VA cooperative studies, multi-site clinical research activities, and policies related to conducting and managing these efforts. The session will be open to the public for the first 30 minutes of the meeting (approximately) for the discussion of administrative matters and the general status of the program. The remaining portion of the meeting will be closed to the public for the Committee’s review, discussion, and evaluation of research and development applications. During the closed portion of the meeting, the Committee’s discussions and recommendations will address the qualifications of the personnel conducting the studies; staff and consultant critiques of research proposals and similar documents; and the medical records of study subjects, the disclosure of which would constitute a clearly unwarranted invasion of personal privacy. Additionally, premature disclosure of research information to the public could significantly obstruct implementation of approved research activities. As provided by Public Law 92–463 subsection 10(d), and amended by Public Law 94–409, closing the Committee meeting is in accordance with 5 U.S.C. 552b(c)(6) and (9)(B). The Committee will not accept oral comments from the public for the open portion of the meeting. Members of the public who wish to attend the open teleconference should call 872–701– 0185, conference ID 554 433 71#. Those who plan to attend, would like additional information, or would like to submit written comments should contact David Burnaska, Program Manager, Cooperative Studies Program (14RD), Department of Veterans Affairs, 810 Vermont Avenue NW, Washington, DC 20420, at David.Burnaska@va.gov. Dated: May 16, 2025. LaTonya L. Small, Federal Advisory Committee Management Officer. [FR Doc. 2025–09096 Filed 5–20–25; 8:45 am] BILLING CODE 8320–01–P U:\21MYN1.SGM 21MYN1

Agencies

[Federal Register Volume 90, Number 97 (Wednesday, May 21, 2025)]
[Notices]
[Pages 21827-21828]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-09133]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Superfund Tax on Chemical Substances; Request To Modify List of 
Taxable Substances; Notice of Filing for Tri-lsoNonyl Tri-Mellitate

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 tri-isononyl tri-mellitate 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 July 21, 2025.

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 https://www.regulations.gov 
(indicate public docket number IRS-2025-0057 or tri-isononyl tri-
mellitate) 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 Tri-lsoNonyl Tri-Mellitate), 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 
https://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: Jacob W. Peeples 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 tri-isononyl tri-mellitate be added to the list 
of taxable substances under section 4672(a) of the Internal Revenue 
Code (List). The petition requesting the addition of tri-isononyl tri-
mellitate 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: Tri-isononyl tri-mellitate.
    (2) Petitioner: Exxon Mobil Corporation, an exporter of tri-
isononyl tri-mellitate.
    (3) Proposed classification numbers:
    (i) HTSUS number: 2917.39.20.00.
    (ii) Schedule B number: 2917.39.2000.
    (iii) CAS number: 53894-23-8.
    (4) Petition filing dates:
    (i) Petition filing date for purposes of making a determination: 
May 1, 2025.
    (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: July 1, 
2022.
    (5) Description from petition: Tri-isononyl tri-mellitate is a 
plasticizer used in automotive interiors, as well as wire and cable 
applications, that require resistance to very high temperatures, 
migration and extraction resistance over long durations.
    Tri-isononyl tri-mellitate is made from propylene, amylene, carbon 
monoxide, hydrogen, and trimellitic anhydride. Taxable chemicals 
constitute 47.3 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 producing tri-
isononyl tri-mellitate is via Esterification.
    This process can be readily carried out in heated kettles with 
agitation and provision for water takeoff. Esterification catalysts 
(e.g., sulfuric acid or p-toluenesulfonic acid) speed the reaction and 
are neutralized, washed, and then removed. The purity requirements for 
commercial plasticizers are very high; phthalate esters are usually 
colorless and are mostly odorless. In the case of phthalates, the 
esterification is carried out through the reaction of phthalic 
anhydride and 2-ethylhexanol to produce dioctyl phthalate (DOP).
    This reaction usually requires an excess of alcohol, which is 
readily recycled. Analogous syntheses yield aliphatic dicarboxylic acid 
esters, benzoates, and trimellitates.

[[Page 21828]]

    The tri-isononyl tri-mellitate tri-ester is made by reacting 
primary isononyl (C9) alcohol with trimellitic anhydride. The ester is 
produced by esterification of 3 moles of isononyl C9 alcohol and 1 mole 
of trimellitic anhydride in the presence of a catalyst.
    By using excess alcohol (up to 30% molar excess of C9 alcohol) and 
removing the water, the equilibrium is shifted towards the formation of 
the tri-ester. The reactants are charged into a reactor and heated up. 
The reaction rate is accelerated by using, for example, tetra-n-butyl 
titanate introduced at high temperature (140[deg]C--250[deg]C), while 
removing the water formed.
    Excess alcohol is distilled from the ester by vacuum prior to 
neutralization and recycled into subsequent batches. The final ester is 
purified by neutralizing with a base such as an aqueous solution of 
sodium carbonate. The remaining excess water is distilled off and the 
ester is then filtered using filter agents. The degree of purity of the 
ester is min 99.0 wt%.
    (7) Stoichiometric material consumption equation, based on process 
identified as predominant method of production:

7.22 C3H6 [propylene] + 0.46 
C5H10 [amylene] + 3 CO [carbon monoxide] + 6 
H2 [hydrogen] + C9H4O5 
[trimellitic anhydride] [rarr] 
C36H60O6 [tri-isononyl trimellitate] + 
2 H2O [water]

    (8) Tax rate calculated by Petitioner, based on Petitioner's 
conversion factors for taxable chemicals used in production of 
substance:
    (i) Tax rate: $5.06 per ton.
    (ii) Conversion factors: 0.52 for propylene.
    (9) Public docket number: IRS-2025-0057.

Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief 
Counsel.
[FR Doc. 2025-09133 Filed 5-20-25; 8:45 am]
BILLING CODE 4830-01-P
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