Lyric discussion by J.Diddy 

The recording for this song began on August 22, 1968. When The Beatles gathered together in the studio to begin, tempers flared between Ringo and Paul, and Ringo walked out, announcing he was quitting The Beatles. In his place on this song, Paul played the drums, and with John and George, the entire track was completed without Ringo.

During this time, The Beatles had a friendly relationship and rivalry with the Beach Boys. The longest time spent with them was on one of their trips to Rishikesh, India to visit the Maharishi Mahesh Yogi. During this time, The Beatles and Beach Boys, along with Donovan, would jam and write songs together. Paul wrote "Back In The USSR," as a medley based on the Beach Boys and Chuck Berry. It was derived from a song by Berry in 1959 called "Back in The USA." Berry's song expressed his joy of being back in America with all its drive-ins, hamburgers, juke boxes, etc. Then Paul combined this with the Beach Boys song "California Girls," changing the love interest to Georgia girls and the Ukraine, speaking of them as if it was California.

It was perceived by many Americans as a song that promoted the Russians in a time when the United States was at war with the Russian supported Viet Cong. But it wasn't this at all. It was merely a parody using the USSR in place of familiar settings like California.

-- iamthebeatles.com

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