L118 Light Gun

The L118 is a 105mm towed field gun designed for airborne and light infantry units, offering high mobility. Classified under HTS 9301.10.0080 as 'other' artillery, it excludes self-propelled variants and qualifies by its towed, non-automatic nature.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

9301.10.00Same rate: 17.5%

If mounted on a self-propelled chassis

Mounting on a motorized platform changes classification to self-propelled artillery weapons.

8710.00.00Same rate: 17.5%

If classified primarily as a military tank or armored vehicle

If integral to a tank-like structure, it may fall under military vehicles rather than separate artillery.

9307.00.00.00Higher: 20.2% vs 17.5%

If portable and under revolver/pistol exclusion criteria

Smaller portable field guns resembling arms of heading 9307 could shift classification.

Not sure which classification is right?

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Import Tips & Compliance

Comply with Wassenaar Arrangement reporting for conventional arms transfers, including pre-shipment notifications

Document proof of origin and military end-use to qualify for preferential tariffs under defense trade agreements

Avoid common pitfalls by segregating ammunition or sighting systems during customs declaration