(ii) the plant consists of a new building in which the motor vehicle is assembled, and
(iii) the plant contains substantially all new machinery that is used in the assembly of the motor vehicle;
(b) the regional value content of a motor vehicle referred to in Article 403(1) or 403(2) shall not be less than 50 percent for a period of two years from the date on which the first motor vehicle prototype is produced at a plant following a refit, provided that it is a different motor vehicle of a class, or marque, or, for a motor vehicle identified in Article 403(1)(a), size and underbody, than was assembled by the motor vehicle assembler in the plant before the refit; and
(c) for the purposes of subparagraphs (a) and (b) sizes means in the case of a motor vehicle identified in Article 403(1)(a)
(i) minicompacts — less than 85 cubic feet of
passenger and luggage volume,
(ii) subcompacts — between 85 and 100 cubic feet of
passenger and luggage volume,
(iii) compacts — between 100 and 110 cubic feet of
passenger and luggage volume,
(iv) midsize — between 110 and 120 cubic feet of
passenger and luggage volume, and
(v) large — between 120 or more cubic feet of
passenger and luggage volume.
Article 404: Accumulation