Document
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-TriDecyl Phthalate
This notice of filing announces that a petition has been filed requesting that di-tridecyl phthalate be added to the list of taxable substances. This notice of filing also reque...
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 di-tridecyl phthalate be added to the list of taxable substances under section 4672(a) of the Internal Revenue Code (List). The petition requesting the addition of di-tridecyl phthalate 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:
Di-tridecyl phthalate.
(2)
Petitioner:
Exxon Mobil Corporation, an exporter of di-tridecyl phthalate.
(3)
Proposed classification numbers:
(i)
HTSUS number:
2917.34.01.50.
(ii)
Schedule B number:
2917.34.0150.
(iii)
CAS number:
68515-47-9.
(4)
Petition filing dates:
(i)
Petition filing date for purposes of making a determination:
April 8, 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:
Di-tridecyl phthalate is a plasticizer used in the manufacture of wire and cable insulation.
Di-isodecyl phthalate is made from propylene, orthoxylene (an isomer of xylene), amylene, carbon monoxide, hydrogen, and oxygen. Taxable chemicals constitute 68.1 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 linear nonyl phthalate 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.
(7)
Stoichiometric material consumption equation, based on process identified as predominant method of production:
7.7 × 0.94 C3
H6
[propylene] + 7.7 × 0.06 C5
H10
[amylene] + 2 CO [carbon monoxide] + 4 H2
[hydrogen] + C8
H10
[orthoxylene] + 3 O2
[oxygen] → C34
H58
O4
[di-tridecyl phthalate] + 4 H2
O [water]
(8)
Tax rate calculated by Petitioner, based on Petitioner's conversion factors for taxable chemicals used in production of substance:
(i)
Tax rate:
$7.50 per ton.
(ii)
Conversion factors:
0.57 for propylene and 0.2 for xylene.
(9)
Public docket number:
IRS-2025-0041.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief Counsel.