FINAL RESULTS OF REDETERMINATION

I. SUMMARY

In accordance with the U.S. Court of International Trade's order in The Torrington Co. v. United States, Consol. Court No. 95-03-00351, Slip Op. 97-57 (May 14, 1997), the Department of Commerce (the Department) has prepared these final results of redetermination on remand with respect to Antifriction Bearings (Other Than Tapered Roller Bearings) and Parts Thereof From France, et al.; Final Results of Antidumping Duty Administrative Reviews, and Revocation in Part of Antidumping Duty Orders, 60 Fed. Reg. 10900 (February 28, 1995). The Court directed the Department to recalculate constructed value and cost of production for NMB Singapore Ltd., Pelmec Industries (Pte.) Ltd. and NMB Corporation (collectively "NMB") after allocating research and development costs of Minebea Co., Ltd. over total consolidated cost of sales. NMB Singapore Ltd. and Pelmec Industries (Pte.) Ltd. are subsidiaries of Minebea Co., Ltd., which is a Japanese public corporation. NMB Corporation is wholly owned by a holding company, NMB (USA) Inc., which in turn is a subsidiary of Minebea Co., Ltd.

On July 15, 1997, we released our draft results of redetermination and gave interested parties the opportunity to comment. We received no comments. The revised weighted-average margin for these final results is 4.70 percent.

II. COURT INSTRUCTIONS

We have followed the instructions of the Court by recalculating NMB's constructed value and cost of production after allocating research and development costs of Minebea Co., Ltd. over

-2-

total consolidated cost of sales. In doing so, we divided the research and development costs reported in the 1992 financial statements for Minebea Co., Ltd. by the reported total cost of

sales of all merchandise sold. We used this lower calculated research and development percentage in our calculations of constructed value and cost of production.

III. FINAL RESULTS OF REDETERMINATION

NMB's margin for ball bearings for the period May 1, 1992 through April 30, 1993, decreased from 4.84 percent to 4.70 percent as a result of the remand.

______________________

Robert S. LaRussa

Assistant Secretary

for Import Administration

______________________

Date: 8/6/97