Import vs Export Classification: HTS & Schedule B

Import and export classification start from the same six-digit international code, then split: imports into the United States use a 10-digit HTS number, while exports out of the United States use a 10-digit Schedule B number — and both are built on the World Customs Organization’s Harmonized System. Understanding how the two systems share a root and then diverge keeps a product described consistently whether it is coming in or going out, and keeps you compliant in both directions.

The shared foundation: the Harmonized System

Both systems begin with the Harmonized System (HS), the six-digit product nomenclature maintained by the World Customs Organization and used by more than 200 countries. Those first six digits are identical everywhere in the world for a given product. That shared core is what lets a U.S. exporter and a foreign importer talk about the same goods using the same code.

The United States then extends that six-digit HS base in two different directions depending on whether goods are entering or leaving the country.

Imports use the HTS

Goods coming into the United States are classified under the Harmonized Tariff Schedule of the United States (HTSUS). It is a 10-digit code: the first six digits are the international HS number, the next two set the U.S. duty rate, and the last two are a statistical suffix.

The HTSUS is published by the U.S. International Trade Commission, while CBP interprets it and collects duties. Because the HTS drives the duty rate, classification accuracy on imports has immediate cost consequences. (For the full breakdown, see our guide to the basics of tariff classification.)

Exports use Schedule B

Goods leaving the United States are classified under Schedule B, a 10-digit export code administered by the U.S. Census Bureau’s Foreign Trade Division. Like the HTS, the first six digits are the international HS number; the last four are a U.S. statistical extension — but a different extension, built for export statistics rather than duty collection.

Schedule B numbers are reported in the Electronic Export Information (EEI) filed through the Automated Export System (AES) for most shipments above the reporting threshold. Their job is to measure what the country ships out, not to assess a duty — the U.S. generally does not levy export duties.

Side by side

A practical consequence: an HTS number can usually be used to report an export, but a Schedule B number cannot always be used to classify an import, because Schedule B is less detailed on the import-rate side. When in doubt for an export, the Census Schedule B Search tool is the authoritative source.

Don’t confuse classification with export controls

There is a third number that trips people up. For controlled or sensitive items, exporters may also need an Export Control Classification Number (ECCN) — a separate code under the Export Administration Regulations administered by the Bureau of Industry and Security (BIS). The ECCN has nothing to do with the HS, the HTS, or Schedule B; it answers whether you need a license to export an item, not how it is counted in trade statistics. A single product can therefore carry an HTS number (for import duty), a Schedule B number (for export reporting), and an ECCN (for export-control licensing), and all three must be right.

Why getting both directions right matters

Misclassification cuts both ways. On the import side, the wrong HTS code means the wrong duty — underpayment that invites penalties or overpayment that quietly drains margin. On the export side, the wrong Schedule B number corrupts the trade data and can complicate license determinations and partner-country clearance.

The importer of record and the exporter (or its authorized agent) each bear legal responsibility for their own classifications under a “reasonable care” standard. For businesses that both buy and sell across borders, the cleanest approach is to map each product once — establishing its HS six-digit core, its HTS number for imports, its Schedule B number for exports, and its ECCN if controlled — and keep that mapping documented. To see how the export side works in more depth, read our guide to the Harmonized System for export classification, and for the bigger picture, our overview of international trade law.

Frequently asked questions

Are HTS and Schedule B codes the same? They share the first six digits — the international HS code — but the last four differ. HTS codes are for imports and set duty rates; Schedule B codes are for exports and exist for statistics.

Can I use my HTS code to export? Usually yes — a valid 10-digit HTS number can generally be reported on export filings. But a Schedule B number cannot always be used to classify an import, because it lacks the import-rate detail. Check the Census Schedule B Search tool when in doubt.

Who administers each system? The U.S. International Trade Commission publishes the HTS (and CBP interprets it for imports); the U.S. Census Bureau administers Schedule B for exports.

Is an ECCN the same as a Schedule B number? No. An ECCN is an export-control code under the Export Administration Regulations, administered by the Bureau of Industry and Security, used to decide whether you need an export license. It is unrelated to HS, HTS, or Schedule B classification.

Trading in both directions and want every code mapped correctly? Reidel Law Firm delivers a flat-fee import/export compliance memo that ties your HTS, Schedule B, and export-control classifications together in plain English, with direct attorney access. Get a flat-fee compliance memo →