“As one of America’s oldest and most trusted companies and brands, ScottsMiracle-Gro agrees with the Administration that it is critical to invest in US competitiveness and protect against unfair trade practices; however, the proposed implementation will disproportionately burden American businesses and consumers and will limit the cost competitiveness of emerging products in the market’s most innovative platforms. To add such a significant cost increase and more financial burden that will inevitably be passed through to families of consumers, many of whom are already struggling to pay their bills in a still yet recovering economy, seems punitive and unnecessary in light of the goals and findings of the Section 301 investigation.”