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The automotive industry sources parts globally and H-D is no exception and you can't nail down this part or that because it's constantly changing.
I replaced my wheel bearings with new tires before a big trip last summer just to be on the safe side and they were from South Korea.
There's a bunch of parts made outside the US. Most of the electronics and a lot of the peripheral things like shift linkages, levers, starter covers, handlebars, grips, gauges, etc are imported. Wheels imported. The frames, tanks, fenders, tires, and a few other things are made in the US. The motors are mostly US parts, and certainly assembled here, only 10 miles from where I used to live. As has been mentioned - the majority of the parts are US made. What percentage, I don't know for certain.
What I do know is the bikes are designed and manufactured in the US from mostly US made parts. Harley Davidson employs a lot of people. Some of them are friends, (former - I moved) neighbors, and family. Make no mistake - Harley Davidson is an American bike. That means something. And some of the dealer upgrade parts are made in the US. I had a guy thank me for my business at a bar one day. He was referring to the "Burst" collection I had on my bike. Manufactured in Wisconsin. I also know people who design the seats for HD. They have a full production facility in Milwaukee and it puts a lot of people to work. I don't think they mass produce the seats, but they have a thriving business involved in the process.
S&S is another American (Wisconsin) company.
So is JW Speaker, which makes the LED headlights for Harley. In America.
7 Surprising Harley-Davidson Products that Are Not Motorcycles
Slideshow: The bar-and-shield logo shows up on far more than motorcycles, some of the company's most unexpected products have nothing to do with riding.
Slideshow: From the troubled AMF years to modern misfires, these bikes earned reputations for reliability issues, questionable engineering, or disappointing performance.
Crazy Bunderbike Build Looks Amazing, But Is It Impossible to Ride?
Slideshow: The Swiss custom shop has taken a Harley Softail and stretched it into something so long and low that it looks closer to a rolling sculpture than a conventional motorcycle.
Engraved Rebellion: Inside Bundnerbike's Glam Rock II
Slideshow: A standard cruiser becomes an intricate metal canvas in the hands of a Swiss custom house known for pushing Harley-Davidson platforms far beyond their factory brief.
Slideshow: Harley-Davidson's challenges aren't abstract; they show up in dropping shipments, shrinking dealer traffic, and strategic decisions that aren't yet translating into growth.