DEPARTMENT OF LABOR

Employment and Training Administration

TA-W-64,166

BEST FOAM INC.
SHERMAN, MISSISSIPPI

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), as amended, the Department of Labor herein presents the results
of an investigation regarding certification of eligibility to apply
for worker adjustment assistance as a secondarily affected worker
group.
In order to make an affirmative determination and issue a
certification of eligibility for secondary workers to apply for Trade
Adjustment Assistance, the group eligibility requirements of paragraph
(b) of Section 222 of the Trade Act, as amended, must be met. It is
determined in this case that the requirements of (b) of Section 222,
as amended, have been met.
The investigation was initiated on October 6, 2008, in response
to a petition filed by the workers of Best Foam, Sherman, Mississippi.
Workers at the subject firm produce fabricated foam for the furniture
industry.
The investigation revealed that employment at the subject firm
declined during the relevant period.

The investigation revealed that Best Foam, Sherman, Mississippi
supplied fabricated foam and a loss of business with a manufacturer of
upholstered furniture whose workers were certified eligible to apply
for adjustment assistance contributed importantly to the separation or
threat of separation of workers at Best Foam, Sherman, Mississippi.
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 addition, 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 firm are age 50 or over
and possess skills that are not easily transferable. Competitive
conditions within the industry are adverse.







Conclusion
After careful review of the facts obtained in the investigation,
I determine that workers of Best Foam, Sherman, Mississippi, as
adversely affected secondary workers under Section 222 of the Trade
Act of 1974, as amended. In accordance with the provisions of the Act,
I make the following certification:
"All workers of Best Foam, Sherman, Mississippi, who became
totally or partially separated from employment on or after
October 2, 2007, 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 at Washington, D.C., this 24th day of December 2008.

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