DEPARTMENT OF LABOR

Employment and Training Administration

TA-W-40,796

THEO. TIEDEMANN AND SONS, INC.
MAHWAH, NEW JERSEY

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 separated;

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

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

The investigation was initiated on February 11, 2002 in
response to a petition filed by a company official on behalf of
workers at Theo. Tiedemann and Sons, Inc., Mahwah, New Jersey. The
workers produce casket interiors.


The investigation revealed that criterion (3) has not been
met.
Sales did not decline significantly during the period,
remaining within a range of normal business fluctuations. Thus,
there were no sales declines or employment declines caused
importantly by imported products. The subject firm did shift some
work to another firm, located domestically.
Conclusion
After careful review, I determine that all workers of Theo.
Tiedemann and Sons, Inc., Mahwah, New Jersey, are denied
eligibility to apply for adjustment assistance under Section 223 of
the Trade Act of 1974.

Signed in Washington, D. C. this 16th day of April 2002.

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