This regulation extends time-limited tolerances for residues of the phosphine resulting from the use of the rodenticide zinc phosphide in or on potatoes and sugar beet (roots) at 0.05 part per million (ppm), and sugar beet (tops) at 0.1 ppm for an additional 1\1/ 2\ year period. These tolerances will expire and are revoked on December 31, 2001. This action is in response to EPA's granting of an emergency exemption under section 18 of the Federal Insecticide, Fungicide, and Rodenticide Act authorizing use of the pesticide on potatoes and sugar beets. Section 408(l)(6) of the Federal Food, Drug, and Cosmetic Act requires EPA to establish a time-limited tolerance or exemption from the requirement for a tolerance for pesticide chemical residues in food that will result from the use of a pesticide under an emergency exemption granted by EPA under section 18 of the Federal Insecticide, Fungicide, and Rodenticide Act.