It’s a Plane: Significant Modifications do not Result in Substantial Transformation
Client Alert | 1 min read | 03.13.17
On March 10, 2017, U.S. Customs and Border Protection published a final determination under the Trade Agreements Act that the country of origin of a Brazilian-manufactured military cargo airplane would remain Brazil, even after the aircraft undergoes significant conversion into a civil fire-fighting aircraft within the United States. According to CBP, the U.S.-origin changes to the aircraft—which include removing and adding various systems and components to install fire suppression capability—are not sufficient to change the aircraft’s “fundamental identity” and thus, do not constitute “substantial transformation.” The CBP emphasized that the aircraft would maintain its “most important” systems, the “basic structural integrity and the aerodynamics of the aircraft” would remain unchanged, and there was no evidence to demonstrate meaningful changes to the aircraft’s power, speed and range, or to the electronics and instruments used to fly the plane.
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Client Alert | 3 min read | 02.11.26
On July 8, 2025, the U.S. Court of Appeals for the Eighth Circuit vacated the Federal Trade Commission’s (FTC) Rule Concerning Subscriptions and Other Negative Option Plans, commonly known as the “Click-to-Cancel” rule. As detailed in a previous client alert, the rule was intended to regulate negative option plans[1]— such as subscriptions and automatic renewals — by imposing stringent requirements on businesses, including streamlined cancellation processes and enhanced disclosure obligations. The Eighth Circuit vacated the Click-to-Cancel rule because it found that the FTC had failed to comply with mandatory procedural requirements. As a result, the rule is no longer in effect, and businesses are not currently subject to its mandates.
Client Alert | 3 min read | 02.10.26
UK FCA Proposes New Sustainability Disclosure Rules for Listed Companies
Client Alert | 3 min read | 02.09.26
Client Alert | 1 min read | 02.09.26
Worried Three’s a Crowd? Decline Intervention at Your Own Peril

