The following detailed review of existing environmental, food, drug, cosmetics, and consumer protection laws demonstrate that Eastman 168™ non-phthalate plasticizer is not recognized as a phthalate ester within the scope of these laws and should not be subject to the same restrictions. In fact, several phthalate replacement assessments performed by competent authorities and other private organizations have included DEHT as an alternative and found it to be a very good replacement for phthalates in products on the market today.