This is a case brought by a private citizen whistleblower (referred to as a “Relator”) alleging fraud on the U.S. Government. Specifically, this case alleges that Victaulic, a U.S. manufacturer, has been passing off iron and steel pipe fittings from China, Poland, and Mexico as made in America, in violation of U.S. country-of-origin marking requirements set forth in the U.S. Tariff Act. This federal law requires imported goods to be marked with their foreign country of origin. When goods are not properly marked, federal law imposes a 10% ad valorem marking duty on these goods, which the Complaint alleges Victaulic fraudulently evaded.