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 GEORG 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, 

and 
INA WALZLAGER SCHAEFFLER KG (now known 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 GEORG 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-appellees 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 INA Walzlager Schaeffler KG (now known as INA Walzlager 

Schaeffler oHG, et al. 

Geert M. De Prest, Stewart and Stewart, of Washington, 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 Division, United 

States Department of Justice, of Washington, DC, argued for 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 Chief Counsel for Import 

Administration, United States Department of Commerce, of Washington, DC. Of counsel 

were Ada E. Bosque, Attorney, Commercial Litigation Branch, 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 GEORG 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, 

and 
INA WALZLAGER SCHAEFFLER KG (now known 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 GEORG SCHAFER AG and FAG BEARINGS CORPORATION, 

Plaintiffs-Appellees, 

and 

INA WALZLAGER SCHAEFFLER KG (now known 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 United States Court of International Trade that the 

Department of Commerce is statutorily required to include imputed credit and inventory 

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

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

The relevant facts in these cases are materially indistinguishable from those in 

SNR Roulements v. United States, Nos. 01-1327, -1341 (Fed. Cir. 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 reverse the decision of that court and remand the cases with the 

instruction that Plaintiffs be provided an opportunity to make a showing that their

dumping margins were wrongly determined because Commerce's use of actual 

expenses did not account for U.S. credit and inventory carrying costs in the calculation 

of total expenses. 

COSTS 

No costs. 

REVERSE AND REMAND

02-1091, -1093 2 

02-1096, -1099 

02-1180, -1181