DEPARTMENT OF LABOR

Employment and Training Administration

TA-W-52,540

I.P.C. ACQUISITION
CORINTH, MISSISSIPPI

Certification Regarding Eligibility
To Apply for Worker Adjustment Assistance

In accordance with Section 223 of the Trade Act of 1974, as
amended (19 USC 2273), the Department of Labor herein presents
the results of an investigation regarding certification of
eligibility to apply for worker adjustment assistance.
In order to make an affirmative determination and issue a
certification of eligibility to apply for Trade Adjustment
Assistance, the group eligibility requirements in either
paragraph (a)(2)(A) or (a)(2)(B) of Section 222 of the Trade Act
must be met. It is determined in this case that the requirements
of (a)(2)(A) of Section 222 have been met.
The investigation was initiated on August 12, 2003, in
response to a petition filed on behalf of workers of I.P.C.
Acquisition, Corinth, Mississippi. The workers produce
upholstery and industrial laminants.
The investigation revealed that sales, production and
employment declined at the subject facility during the relevant
period.
The Department of Labor conducted a survey of the subject
firm's major declining customers regarding their purchases of
upholstery and industrial laminants during 2001, 2002, and
January through August 2003 over the corresponding 2002 period.
The survey revealed that a major customer increased their
purchases of imported upholstery and industrial laminants, while
decreasing their purchases from the subject firm during the
relevant time period.
Conclusion
After careful review of the facts obtained in the
investigation, I determine that increases of imports of articles
like or directly competitive with upholstery and industrial
laminants produced at I.P.C. Acquisition, Corinth, Mississippi,
contributed importantly to the total or partial separation of
workers and to the decline in sales or production and at that
firm or subdivision. In accordance with the provisions of the
Act, I make the following certification:


"All workers of I.P.C. Acquisition, Corinth, Mississippi,
who became totally or partially separated from employment
on or after July 29, 2002, through two years from the date
of certification are eligible to apply for adjustment
assistance under Section 223 of the Trade Act of 1974."
Signed in Washington, D.C. this 3rd day of October 2003.


/s/ Elliott S. Kushner
______________________________
ELLIOTT S. KUSHNER
Certifying Officer, Division of
Trade Adjustment Assistance