## United States Court of Appeals for the Federal Circuit

02-1091, -1093

FAG ITALIA S.P.A., and FAG BEARINGS CORPORATION,

Plaintiffs-Appellees, and

SKF USA INC. and SKF INDUSTRIE S.P.A.,

Plaintiffs,

v.

UNITED STATES,

Defendant-Appellant, and

THE TORRINGTON COMPANY (now known as Timken U.S. Corporation),

Defendant-Appellant.

- - - - - - - - - - - - -

02-1096, -1099

FAG KUGELFISCHER GEOR G SCHAFER AG and FAG BEARINGS CORPORATION,

Plaintiffs-Appellees, and

SKF USA INC. and SKF GmbH,

Plaintiffs, and

NTN BEARING CORPORATION OF AMERICA and NTN KUGELLAGERFABRIK (DEUTSCHLAND) GmbH,

Plaintiffs, andINA WALZLAGER SCHAEFFLER KG (now k nown as INA Walzlager Schaeffler oHG) and INA BEARINGS COMPANY, INC. (now known as INA USA Corporation),

Plaintiffs-Appellees,

v.

UNITED STATES,

Defendant-Appellant, and

THE TORRINGTON COMPANY (now known as Timken U.S. Corporation),

Defendant-Appellant.

- - - - - - - - - - - -

02-1180, -1181

NTN BEARING CORPORATION OF AMERICA and NTN KUGELLAGERFABRIK (DEUTSCHLAND) GmbH,

Plaintiffs, and

SKF USA INC. and SKF GmbH,

Plaintiffs, and

FAG KUGELFISCHER GEOR G SCHAFER AG and FAG BEARINGS CORPORATION,

Plaintiffs-Appellees, and

INA WALZLAGER SCHAEFFLER OHG and INA BEARINGS COMPANY, INC.,

Plaintiffs-Appellees,

v.

UNITED STATES,Defendant-Appellant, and

THE TORRINGTON COMPANY (now known as Timken U.S. Corporation),

Defendant-Appellant.

Max F. Schutzman , Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP, of New York, New York, argued for plaintiffs-appel lees FAG Kugelfischer Georg Schafer AG, et al. With him on the brief was Adam M. Dambrov . Of counsel were Jeffrey S. Grimson

, Mark E. Pardo , of Washington, DC, and Andrew B. Schroth , of New York, New York.

Stephen L. Gibson , Sonnenschein Nath & Rosenthal LLP, of Washington, DC, argued for plaintiffs-appellees IN A Walzlager Schaeffler KG ( now known as INA Walzlager Schaeffler oHG, et al.

Geert M. De Prest , Stewart and Stewart, of Washi ngton, DC, argued for defendantappellant The Torrington Company, etc. With him on the brief were Terence P. Stewart

, William A. Fennell , and Lane S. Hurewitz . Of counsel was Wesley K. Caine

. Stephen C. Tosini , Attorney, Commercial Litigation Branch, Civil Div ision, United States Department of Justic e, of Washington, DC, argued fo r defendant-appellant United States. On the brief were Peter D. Keisler , Assistant Attorney General; David M. Cohen

, Director; Jeanne E. Davidson , Deputy Director; and Michael D. Panzera , Attorney. Of counsel on the brief was Philip Curtin , Attorney, Office of Ch ief Counsel for Import Administration, United States Department of Commerce, of Washington, DC. Of counsel

were Ada E. Bosque , Attorney, Commercial Litigation Branc h, Civil Division, United States Department of Justice; and John D. McInerney

, Berniece A. Browne , and David R. Mason

, Attorneys, United States Department of Commerce, of Washington, DC.

Appealed from: United States Court of International Trade

Senior Judge Nicholas Tsoucalas

## United States Court of Appeals for the Federal Circuit

02-1091, -1093

FAG ITALIA S.P.A., and FAG BEARINGS CORPORATION,

Plaintiffs-Appellees, and

SKF USA INC. and SKF INDUSTRIE S.P.A.,

Plaintiffs,

v.

UNITED STATES,

Defendant-Appellant, and

THE TORRINGTON COMPANY (now known as Timken U.S. Corporation),

Defendant-Appellant.

------------

02-1096, -1099

FAG KUGELFISCHER GEOR G SCHAFER AG and FAG BEARINGS CORPORATION,

Plaintiffs-Appellees, and

SKF USA INC. and SKF GmbH,

Plaintiffs, and

NTN BEARING CORPORATION OF AMERICA and NTN KUGELLAGERFABRIK (DEUTSCHLAND) GmbH,

Plaintiffs, andINA WALZLAGER SCHAEFFLER KG (now k nown as INA Walzlager Schaeffler oHG) and INA BEARINGS COMPANY, INC. (now known as INA USA Corporation),

Plaintiffs-Appellees,

v.

UNITED STATES,

Defendant-Appellant, and

THE TORRINGTON COMPANY (now known as Timken U.S. Corporation),

Defendant-Appellant.

------------

02-1180, -1181

NTN BEARING CORPORATION OF AMERICA and NTN KUGELLAGERFABRIK (DEUTSCHLAND) GmbH,

Plaintiffs, and

SKF USA INC. and SKF GmbH,

Plaintiffs, and

FAG KUGELFISCHER GEOR G SCHAFER AG and FAG BEARINGS CORPORATION,

Plaintiffs-Appellees, and

INA WALZLAGER SCHAEFFLER KG (now k nown as INA Walzlager Schaeffler oHG) and INA BEARINGS COMPANY, INC. (now known as INA USA Corporation),

Plaintiffs-Appellees,

v.UNITED STATES,

Defendant-Appellant, and

THE TORRINGTON COMPANY (now known as Timken U.S. Corporation),

Defendant-Appellant.

_________ __________________ DECIDED: April 6, 2005

_________ __________________

Before CLEVENGER, Circuit Judge , FRIEDMAN, Senior Circuit Judge , and RADER, Circuit Judge

.
CLEVENGER, Circuit Judge

.

In this consolidated appeal, the United States and The Torrington Company

appeal the decision of the Un ited States Court of Inte rnational Trade that the

Department of Commerce is stat utorily required to include im puted credit and inventory

carrying expenses in "total expenses" when imputed expens es are included in "total

United States expenses" for the purpose of calculating cons tructed export price profit.

The relevant facts in these cases are ma terially indistinguish able from those in

SNR Roulements v. United States , Nos. 01-1327, -1341 (Fed. Ci r. Apr. 6, 2005). As

more fully described in SNR , the Court of International Trade erroneously interpreted

19 U.S.C. § 1677a as not permitting Commerce to use actual expenses instead of

imputed expenses to account for credit and inventory carrying costs when determining

"total expenses."As in SNR , we revers e the decis ion of that court and remand the cases with the

instruction that Plaintiffs be provided an opportunit y to make a showing that their

dumping margins were wrongly determined becaus e Commerce's use of actual

expenses did not acc ount for U.S. credit and inventory carryi ng costs in the calculatio n

of total expenses.

COSTS

No costs.

REV E RS E AND REMAND

02-1091, -1093 2 02-1096, -1099 02-1180, -1181