L118 Light Gun from Canada
The L118 is a 105mm towed light gun used for airborne and rapid deployment artillery. It qualifies under HTS 9301.10.00 as an artillery weapon optimized for quick setup and long-range fire. Its lightweight alloy construction distinguishes it from heavier field guns.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Comply with Wassenaar Arrangement reporting for conventional arms; provide technical specs confirming artillery function
• Avoid common pitfall of undervaluing by separating optics per Chapter notes