Court of Appeals for the Federal Circuit July 20, 2001, 00-1500 (Koyo Seiko Co., Ltd. And Koyo Corporation of U.S.A. v. United States, and the Timken Company)

DYK, Circuit Judge.

This case presents the question whether the Department of Commerce’s (“Commerce”) regulation providing for the use of entered value of imported merchandise in the assessment rate formula (19 C.F.R. § 351.212(b)(1)) is consistent with the anti-dumping statute (codified in pertinent part at 19 U.S.C. § 1675) and, if so, whether it is reasonable.