Medical Inhaler Propellant Exemption

§ 4682. Definitions and special rules(a) Ozone-depleting chemicalFor purposes of this subchapter—(1) In generalThe term “ozone-depleting chemical” means any substance—(A) which, at the time of the sale or use by the manufacturer, 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 1,2-dichloro-1,1,2,2-tetra-   fluoroethane CFC–115 chloropentafluoroethane Halon-1211 bromochlorodifluoro-   methane Halon-1301 bromotrifluoromethane Halon-2402 dibromotetrafluoroethane Carbon tetrachloride Tetrachloromethane Methyl chloroform 1,1,1-trichloroethane CFC–13 CF3Cl CFC–111 C2FCl5 CFC–112 C2F2Cl4 CFC–211 C3FCl7 CFC–212 C3F2Cl6 CFC–213 C3F3Cl5 CFC–214 C3F4Cl4 CFC–215 C3F5Cl3 CFC–216 C3F6Cl2 CFC–217 C3F7Cl. (b) Ozone-depletion factorFor 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–111.0   CFC–121.0   CFC–1130.8   CFC–1141.0   CFC–1150.6   Halon-12113.0   Halon-130110.0   Halon-24026.0   Carbon tetrachloride1.1   Methyl chloroform0.1   CFC–131.0   CFC–1111.0   CFC–1121.0   CFC–2111.0   CFC–2121.0   CFC–2131.0   CFC–2141.0   CFC–2151.0   CFC–2161.0   CFC–2171.0. (c) Imported taxable productFor purposes of this subchapter—(1) In generalThe 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 manufacture or production of such product. (2) De minimis exceptionThe 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 (other than methyl chloroform) is used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. (d) Exceptions(1) RecyclingNo tax shall be imposed by section 4681 on any ozone-depleting chemical which is diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process), or on any recycled Halon-1301 or recycled Halon-2402 imported from any country which is a signatory to the Montreal Protocol on Substances that Deplete the Ozone Layer.