Basically you're saying you want to use your 90 VIN on a home built 110. Is it legal as asked...no. If for some reason your vehicle gets inspected by a law enforcement agency you run the risk of losing it. In most states, California included, the frame VIN is the true VIN of the vehicle. To be legal, you would need to have a title for the 110 frame and register it as the 110. Then you'd have to figure out any CARB related issues.I have a '97 NAS D-90 - it was a ST - but converted it to a SW adding a SW roll cage some time ago. Is it legal to do a 110 frame swap and replace my roof cap, roof sides and my tub with 110 body components. I would use my fenders, hood, bulkhead, dash, (with my 97 NAS D-90 VIN) and interior, drivetrain etc. I have a new standard re manufactured Land Rover 4.6 GEMs engine . So the pink slip, and registration would say Defender 90 - but it would have a 110 body. Would I get hammered by the state? It would smog the same as a NAS 90 . I don't plan on selling my truck - I have been driving it for 19 years and thought it would be fun to change it up a bit.