HTSUS vs. Schedule B
/ˌeɪtʃ tiː ɛs ˈjuː ˈɛs ˈvɜːrsəs ˈskɛdʒuːl ˈbiː/
The HTSUS and Schedule B are both U.S. tariff nomenclatures built on the international Harmonized System, and both share identical 6-digit subheadings. But they serve different legal purposes, are administered by different agencies, and use different digit 7–10 subdivisions. Using one in place of the other is a compliance error with distinct regulatory consequences.
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In Detail
The HTSUS governs imports. It is administered by U.S. Customs and Border Protection (CBP) and reported on the entry summary (CBP Form 7501). The HTSUS code determines the duty rate, trade remedy applicability, quota status, and which Partner Government Agencies (PGAs) have jurisdiction over the shipment. Classification under the HTSUS follows the six General Rules of Interpretation and is legally binding at the time of importation.
Schedule B governs exports. It is administered by the U.S. Census Bureau and reported in Electronic Export Information (EEI) filings in the Automated Export System (AES). Schedule B codes feed U.S. trade statistics and support export control compliance. Schedule B classification applies the same General Rules of Interpretation as the HTSUS, but Census, not CBP, administers it and issues guidance on it.
In practice, digits 1–6 of an HTSUS code and a Schedule B code will usually be identical, since both derive from the same international HS subheading. But digits 7–10 are independently constructed for each system and frequently differ. There is no universal conversion rule—each product's codes must be verified independently in each system. Companies managing both imports and exports of the same goods need separate classification workflows for each direction.
Classification Significance
The single most important practical distinction: HTSUS is for imports (CBP, duty determination, trade remedy); Schedule B is for exports (Census, trade statistics, export controls). The relationship is one-directional. Under 15 CFR 30.6, exporters may report the 10-digit HTSUSA number in AES in place of a Schedule B number, with limited exceptions, but an importer who reports a Schedule B number on a customs entry has made a classification error. U.S. import compliance programs must be built on the HTSUS.
How Kanon Handles This
Kanon classifies under the HTSUS for import purposes. Every output HTS code is a valid HTSUS code tied to a specific corpus version, suitable for reporting on CBP entry summaries and defending in a CBP audit or protest proceeding.
Frequently Asked Questions
Is a Schedule B number the same as an HTS code?
They share the first six digits, which come from the international Harmonized System, but digits 7–10 are set independently and often differ. Schedule B is for exports; the HTSUS is for imports.
Can an exporter use an HTS code instead of a Schedule B number?
Generally yes. The Foreign Trade Regulations allow the 10-digit HTSUSA number in EEI filings, with limited exceptions. The reverse does not work: a Schedule B number cannot be used on a CBP entry summary.