The room-temperature microstructure of the low carbon steel is basically BCC which has {110} as the closest packed plane (slip plane) and as the closest packed direction (slip direction). We know that the deformation takes place by slip phenomenon on the slip plane along the slip direction. By this logic, {110} || ND should produce superior formability, not {111} || ND. Rather, {111} || ND would be beneficial for an FCC material.