“United would be seriously disadvantaged in the marketplace were tariffs to be implemented on these kits from China. Increased tariffs would strip us of the competitive advantage we currently hold with other manufacturers, who import from other Southeast Asian countries. These tariffs will also encourage our competitors to import fully finished upholstery from other countries, such as Vietnam, not subject to the tariffs. If we lose our competitive advantage in the marketplace, the elimination of US manufacturing jobs in our factories located in Northeast Mississippi, North Carolina and California would be the likely result.”