PUBLIC LAW 101-239—DEC. 19, 1989 103 STAT. 2365 "(A) IN GENERAL.— The amount of the tax imposed by subsection (a) on any imported taxable product shall be the amount of tax which would have been imposed by subsec- tion (a) on the ozone-depleting chemicals used as materials in the manufacture or production of such product if such ozone-depleting chemicals had been sold in the United States on the date of the sale of such imported taxable product. "(B) CERTAIN RULES TO APPLY.— Rules similar to the rules of paragraphs (2) and (3) of section 4671(b) shall apply. "SEC. 4682. DEFINITIONS AND SPECIAL RULES. "(a) OZONE-DEPLETING CHEMICAL.— For purposes of this sub- chapter— "(1) IN GENERAL.—The term 'ozone-depleting chemical' means \ any substance— "(A) which, at the time of the sale or use by the manufac- turer, producer, or importer, is listed as an ozone-depleting chemical in the table contained in paragraph (2), and "(B) which is manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing. "(2) OZONE-DEPLETING CHEMICALS.— "Common name: Chemical nomenclature: CFC-11 trichlorofluoromethane CFC-12 dichlorodifluoromethane CFC-113 trichlorotrifluoroethane CFC-114 l,2-dichloro-l,l,2,2-tetra-fluoroethane CFC-115 chloropentafluoroethane ^ Halon-1211 bromochlorodifluoromethane Halon-1301 bromotrifluoromethane Halon-2402 dibromotetrafluoroethane. "(b) OZONE-DEPLETION FACTOR.—For purposes of this subchapter, the term 'ozone-depletion factor' means, with respect to an ozone- depleting chemical, the factor assigned to such chemical under the following table: , "Ozone-depleting chemical: Ozone-depletion factor. CFC-11 1.0 CFC-12 1.0 CFC-113 0.8 • CFC-114 1.0 CFC-115 0.6 Halon-1211 3.0 Halon-1301 10.0 Halon-2402 6.0. "(c) IMPORTED TAXABLE PRODUCT.—For purposes of this sub- chapter— "(1) IN GENERAL.—The term 'imported taxable product' means any product (other than an ozone-depleting chemical) entered into the United States for consumption, use, or warehousing if any ozone-depleting chemical was used as material in the manu- facture or production of such product. "(2) DE MINIMIS EXCEPTION. —The term 'imported taxable product' shall not include any product specified in regulations prescribed by the Secretary as using a de minimis amount of ozone-depleting chemicals as materials in the manufacture or production thereof. The preceding sentence shall not apply to any product in which any ozone-depleting chemical is used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components.
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