OPINION
CARMAN, Judge:
Plaintiffs Sugiyama Chain Co., Ltd., I & OC of Japan Co., Ltd. (I & OC), and HKK Chain Corp. of America (collectively "plaintiffs" or "Sugiyama") challenge the results of the Department of Commerce's (Commerce or Department) second remand determination (Second Remand Results) rejecting plaintiffs' claimed level of trade adjustment. This dispute arises from Commerce's April 1, 1990, through March 31, 1991, administrative...
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