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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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