Issued December 18, 2003


Tapered Roller Bearings and Parts Thereof, Finished and Unfinished,
from the People's Republic of China


We determine that the following dumping margins exist for the
period June 1, 2000, through May 31, 2001:

------------------------------------------------------------------------
                                                       Weighted-average
                Exporter/manufacturer                  margin percentage
------------------------------------------------------------------------
Peer Bearing Company - Changshan....................                0.00
Yantai Timken Co., Ltd..............................               18.75
PRC-wide rate.......................................               33.18
------------------------------------------------------------------------