Helping a friend who sold his 1946 Ford Super Deluxe. He bought the car in the U.S. off of the original family who bought it new and imported in to Canada a decade ago. It has recently been sold to a U.S. buyer. The U.S. border impose a tax on cars manufactured out of the U.S. In this case we know it was manufactured in the U.S. but my question is, can you decode the serial number to where it was manufactured or is it just a number showing it was a 1946 Ford? It is 99A1165855. The 1st three digits tell it is a 239 V-8 17 digit VIN codes came out later which you could decode.