(United States Federal Circuit) - Pleasure-Way purchased vans in the US and converted them into motorhomes at a manufacturing facility in Canada. When they sought to import the motorhomes back into the United States they contested the denial of a favorable tariff rate for goods reentering the US after repair or alteration in Canada or Mexico. However,repair or alteration was held to be less drastic than the remaking of a product into a recent or different article, and the court affirmed the judgment of the Court of International Trade imposing the higher rate.
Source: findlaw.com