“Rally’s core business model and foundation is based upon us sourcing our products in China. No other market that we have reviewed has been able to sustain quality, cost effectiveness and consumer satisfaction. In light of imposing a 10% to 25% cost increase to our production model is vastly significant since all of our products are made in China. We rely on our Chinese factories since they provide us the best possible result in today’s production space… We are not aware of any efficient or economical opportunities for our company to make to offset any such cost increases.”