In shifting the production of the model line from Japan to Minnesota, Mazda was able to entirely circumvent the 25% "chicken tax" applied to light trucks. After struggling to establish market share in North America during the 1980s against Toyota and Nissan, the B-Series was shifted to highest-selling model line in segment. Sharing identical mechanical underpinnings with the Ranger, the 1994 Mazda B-Series was produced with a high degree of visual similarity to its Ford counterpart. The B-Series received distinct body panels for the front fascia and pickup truck bed; extended cabs were distinguished with separate exterior trim.