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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 | 5 min read | 12.02.25

CARB Delays Enforcement of California’s Climate-Related Financial Risk Report Law (SB 261) and Issues New Guidance on Climate Disclosure Requirements in SB 261 and SB 253

As we have reported previously, California has enacted a pair of climate-related reporting laws that apply to large entities doing business in California (SB 253 and SB 261, as modified by SB 219). This alert provides an update on only the most recent events; please see previous alerts for a broader overview of the laws’ requirements....