DEPARTMENT OF LABOR
Employment and Training Administration
TA-W-59,196

KINCAID FURNITURE COMPANY, INC.
PLANT 1
INCLUDING ON-SITE LEASED WORKERS FROM FOOTHILLS TEMPORARY
EMPLOYMENT
HUDSON, NORTH CAROLINA

TA-W-59,196A

KINCAID FURNITURE COMPANY, INC.
CORPORATE OFFICES
HUDSON, NORTH CAROLINA

Certification Regarding Eligibility
To Apply For Worker Adjustment Assistance and
Alternative Trade Adjustment Assistance

In accordance with Section 223 of the Trade Act of 1974 (19
USC 2273), the Department of Labor herein presents the results of
its 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 April 12, 2006 in response to
a petition filed by a company official on behalf of workers of
Kincaid Furniture Company, Inc., Plant 1, Hudson, North Carolina
(TA-W-59,196) manufacturing bedroom and dining room wooden
furniture and Kincaid Furniture Company, Inc., Corporate Offices,
Hudson, North Carolina (TA-W-59,196A) providing administrative
support for the manufacturing arm of Kincaid. Workers are
separately identifiable by location.
The subject firm, Plant 1 (TA-W-59,196) also leased some
workers from Foothills Temporary Employment.
Workers of the subject firm (TA-W-59,196) were certified
eligible to apply for trade adjustment assistance based on
increased company imports of bedroom and dining room wooden
furniture, under petition number TA-W-54,199, which expired on
March 15, 2006.
The investigation revealed that production at Plant 1 (TA-W-
59,196) decreased from 2004 to 2005 as well as during the period of
January through March 2006 when compared to the same period in
2005.
Employment at both firms decreased during the relevant period.
The investigation further revealed that company imports of
bedroom and dining room wooden furniture increased during the
relevant period.
In accordance with Section 246 the Trade Act of 1974 (26 USC
2813), as amended, the Department of Labor herein presents the
results of its investigation regarding certification of eligibility
to apply for alternative trade adjustment assistance (ATAA) for
older workers.
In order for the Department to issue a certification of
eligibility to apply for ATAA, the group eligibility requirements
of Section 246 of the Trade Act must be met. The Department has
determined in this case that the requirements of Section 246 have
been met.
A significant number of workers at the firms are age 50 or
over and do not possess skills that are easily transferable.
Competitive conditions within the industry are adverse.
Conclusion
After careful review of the facts obtained in the
investigation, I determine that increases of imports of articles
like or directly competitive with bedroom and dining room wooden
furniture produced at Kincaid Furniture Company, Inc., Plant 1,
Hudson, North Carolina (TA-W-59,196) contributed importantly to the
total or partial separation of workers and to the decline in sales
or production at that firm or subdivision. In accordance with the
provisions of the Act, I make the following certification:








"All workers of Kincaid Furniture Company, Inc., Plant 1,
including on-site leased workers from Foothills Temporary
Employment, Hudson, North Carolina (TA-W-59,196), who became
totally or partially separated from employment on or after
March 16, 2006 through two years from the date of
certification, and all workers of Kincaid Furniture Company,
Inc., Corporate Offices, Hudson, North Carolina (TA-W-
59,196A), who became totally or partially separated from
employment on or after April 11, 2005 through two years from
the date of certification, are eligible to apply for
adjustment assistance under Section 223 of the Trade Act of
1974, and are also eligible to apply for alternative trade
adjustment assistance under Section 246 of the Trade Act of
1974."
Signed in Washington, D.C., this 17th day of May 2006

/s/Linda G. Poole
______________________________
LINDA G. POOLE
Certifying Officer, Division of
Trade Adjustment Assistance