DEPARTMENT OF LABOR

Employment and Training Administration

TA-W-40,216

PAUL FLAGG LEATHER COMPANY
SHEBOYGAN, WISCONSIN

Notice of Revised Determination
on Reconsideration

By application of May 1, 2002, the company requested
administrative reconsideration regarding the Department=s
Negative Determination Regarding Eligibility to Apply for Worker
Adjustment Assistance, applicable to the workers of the subject
firm.
The initial investigation resulted in a negative
determination, based on the finding that imports of tanned
cowhides (leather) did not contribute importantly to worker
separations at the subject plant. The denial notice was signed
on April 12, 2002 and published in the Federal Register on May 2,
2002 (67 FR 22114).
The company requested reconsideration based on various
factors relevant and not relevant to meeting the eligibility
requirement under TAA. However, further review of the Department
of Labor's survey conducted during the initial investigation
shows that a major customer increased their imports of tanned
cowhides, while decreasing their purchases from the subject firm
during the relevant period.

Conclusion
After careful consideration of the new facts obtained on
reconsideration, it is concluded that increased imports of tanned
cowhides, contributed importantly to the decline in production
and to the total or partial separation of workers at Paul Flagg
Leather Company, Sheboygan, Wisconsin. In accordance with the
provisions of the Act, I make the following revised
determination:
"All workers of Paul Flagg Leather Company, Sheboygan,
Wisconsin, who became totally or partially separated from
employment on or after October 3, 2000 through two years
from the date of this certification, are eligible to apply
for adjustment assistance under Section 223 of the Trade Act
of 1974."

Signed in Washington, D.C. this 31st day of May 2002.


/s/ Edward A. Tomchick
________________________
EDWARD A. TOMCHICK
Director, Division of
Trade Adjustment Assistance



DEPARTMENT OF LABOR

Employment and Training Administration

TA-W-40,216

PAUL FLAGG LEATHER COMPANY
SHEBOYGAN, WISCONSIN

Negative Determination Regarding Eligibility
To Apply for Worker Adjustment Assistance

In accordance with Section 223 of the Trade Act of 1974
(19 USC 2273) as amended by the Omnibus Trade and Competitiveness
Act of 1988 (P. L. 100-418), the Department of Labor herein
presents the results of an investigation regarding certification
of eligi-bility to apply for worker adjustment assistance.
In order to make an affirmative determination and issue a
certification of eligibility to apply for adjustment assistance,
each of the group eligibility requirements of Section 222 of the
Act must be met:
(1) that a significant number or proportion of the workers
in the workers' firm, or an appropriate subdivision
thereof, have become totally or partially separated, or
are threatened to become totally or partially separat-
ed;

(2) that sales or production, or both, of the firm or
subdivision have decreased absolutely; and

(3) that increases of imports of articles like or directly
competitive with articles produced by the firm or
appropriate subdivision have contributed importantly to
the separations, or threat thereof, and to the absolute
decline in sales or production.

The investigation was initiated on October 15, 2001 in
response to a petition filed by a company official on behalf of
workers at Paul Flagg Leather Company, Sheboygan, Wisconsin. The
workers are engaged in employment related to the production of
tanned cowhides (leather).
The investigation revealed that criterion (3) has not been
met.
The investigation revealed that the subject company closed
in November 2001 and did not import tanned cowhides (leather).
The Department of Labor conducted a survey of the subject
company's major customers regarding their purchases of leather.
The survey revealed no customer import purchases of leather
during the periods of sales and production decline at the subject
company.
Conclusion
After careful review, I determine that all workers of Paul
Flagg Leather Company, Sheboygan, Wisconsin, are denied eligi-
bility to apply for adjustment assistance under Section 223 of
the Trade Act of 1974.

Signed in Washington, D.C. this 12th day April 2002.

/s/ Linda G. Poole

______________________________
LINDA G. POOLE
Certifying Officer, Division of
Trade Adjustment