L118 Light Gun from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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