There are all manner of weird tariffs on both sides of the border. Look up the USA's 'chicken tax' which hits foreign made vehicles, primarily commercial types rather than passenger vehicles.
Example: The Ford Transit Connect (little minivan) is made in Turkey, they bolt in passenger seats in the back to qualify them as passenger vehicles, then remove the seats once they're here. The Mercedes Sprinter vans going to the USA are built in Germany, then partially disassembled so that they can be re-assembled enough in the USA to avoid the 'chicken tax' (it's a whole 'nother story behind how the tax got its nickname). Mercedes is nearly ready to open a new plant to build Sprinters in the USA so they will not have to go through that rigamarole anymore. I just got a Sprinter van that is among the last that Canada will receive from Germany, presently ours don't have to be disassembled and re-assembled but with the US plant starting production it would not make sense to ship them to Canada from Germany.
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"The trouble with people idiot-proofing things, is the resulting evolution of the idiot." Me
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