HTSUS Structure

Schedule B

Schedule B is the commodity classification system used to report U.S. exports to the U.S. Census Bureau. It shares the same 6-digit Harmonized System foundation as the HTSUS but uses a different set of digits 7–10—making it a distinct code set from the HTS codes that govern imports.


In Detail

Schedule B is administered by the U.S. Census Bureau's Foreign Trade Division, not by CBP. When a U.S. exporter files Electronic Export Information (EEI) in the Automated Export System (AES), they report the Schedule B code for the exported commodity. This data compiles U.S. trade statistics and supports export control enforcement under EAR, ITAR, and other regimes.

Because the first six digits of Schedule B and the HTSUS are identical—both derived from the international HS—they are frequently confused. In many cases a Schedule B code and an HTS code will match at the 6-digit level. But the 7–10 digit subdivisions are independently constructed for each system, and they frequently diverge. Using an HTSUS import code in an EEI filing, or a Schedule B code on a customs entry, produces incorrect data and can trigger regulatory scrutiny from the respective agency.

For most goods, importers and exporters can find the Schedule B equivalent of an HTS code using the Census Bureau's Schedule B search tool, which provides a concordance. The Census Bureau's Foreign Trade office offers guidance on Schedule B classification, and CBP handles HTSUS import classification questions separately.

Classification Significance

The import/export distinction is fundamental. An HTS code determines duties owed to CBP on entry; a Schedule B code determines export statistics reported to Census. Conflating the two is a common compliance error, particularly for companies that both import and export the same products. Import classification under the HTSUS is the domain of CBP and the GRI; export classification under Schedule B is Census Bureau territory with different rules and enforcement bodies.

How Kanon Handles This

Kanon is an import classification tool. It determines the correct HTSUS code for goods entering the United States—the code that governs duty rates, trade remedy applicability, and CBP entry requirements. Schedule B export classification is outside Kanon's scope.

Primary Sources

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