December 12, 2007 - We believe three epoxy resins production facilities are currently subject to the Polymers and Resins II NESHAP. Acetal resins, also known as polyoxymethylenes, polyacetals, or aldehyde resins, are a type of plastic possessing relatively high strength and rigidity without being brittle. Therefore, we did not consider dioxins in our assessment of the seven polymers and resins production source categories.