HTS vs Schedule B: Which Number Goes on Import and Export Filings

Key Points

• The Harmonized Tariff Schedule of the United States (HTS) number goes on every CBP import entry, and the duty rate attaches to that number.
• A Schedule B number is for export statistics only and never belongs on a CBP entry.
• Both systems are ten digits and share the same first six digits, which come from the international Harmonized System.
• On an export filing, Census allows an HTS number in place of a Schedule B number, except for HTS numbers Census lists as not valid for export.
• The two schedules diverge after the sixth digit, so a number copied from one system can be wrong in the other.

On this page

1. What the HTS and Schedule B each are
2. Which number goes on an import entry
3. Which number goes on an export filing
4. When the two numbers differ: three examples
5. Common mistakes and their consequences
6. What importers should do
7. Key references

The links in this article go to the primary documents: the official tariff schedule pages and agency pages themselves. Read the source.

Short answer: Use the HTS number on an import entry filed with CBP. Use a Schedule B number, or a valid HTS number, on an export filing in the Automated Export System (AES). The first six digits are the same in both systems, but the last four digits can differ, and a Schedule B number is never correct on an import entry.

What the HTS and Schedule B each are

The HTS: the import schedule

The Harmonized Tariff Schedule of the United States is maintained by the U.S. International Trade Commission. Its numbers run to ten digits. It sets out the general duty rates, the special program columns, and the chapter 99 headings that carry additional tariffs. Classification here determines what you owe.

Schedule B: the export schedule

Schedule B is maintained by the Census Bureau. It also uses ten digits. It classifies goods leaving the United States, and its purpose is trade statistics. No duty rate attaches to it.

The shared six digits

Both schedules are built on the Harmonized System, the international nomenclature used by most trading countries. The first six digits identify the heading and subheading and are intended to be the same worldwide. Digits seven through ten are national. The United States uses them differently for imports and exports, which is where the two numbers part ways.

Which number goes on an import entry

The HTS number is the only classification number that belongs on a CBP entry. It matters for three reasons:

• The duty rate attaches to the HTS number, so the number drives the amount you pay.
• Additional tariff programs, exclusions, and trade remedies are tied to HTS classification.
• Quota, TRQ, and AD/CVD exposure are all determined by the HTS number you declare, together with other facts such as origin.

A Schedule B number never belongs on a CBP entry. Even if a Schedule B number happens to match the HTS number digit for digit, that is a coincidence of the schedules, not a reason to treat them as interchangeable. Always confirm the number against the current HTS. For general CBP entry guidance, start at cbp.gov.

Which number goes on an export filing

Export filings in AES ask for a commodity classification number. The default is the Schedule B number. Census also permits you to report an HTS number in place of a Schedule B number, with one exception: HTS numbers that Census lists as not valid for export cannot be used. Census publishes that list alongside the Schedule B materials.

In practice:

• If you have a valid Schedule B number, use it.
• If you only have the HTS number, you may use it, provided it is not on Census's not-valid-for-export list.
• If your HTS number is on that list, look up the correct Schedule B number for the product.

Export classification serves statistics and export control screening. It does not set a duty rate, but accuracy still matters for the filing record. If you export goods you previously imported, for example to claim drawback, the records of both transactions need to be consistent. See How to Apply for Duty Drawback and Section 301 Duty Drawback for how import and export records connect.

When the two numbers differ: three examples

These examples describe the pattern in words. They use no real digits, so look up the actual numbers for your product in each schedule.

Example 1: identical at ten digits

A common manufactured good, such as a basic hand tool, may have an HTS number and a Schedule B number that match all ten digits. The importer uses the HTS number on the CBP entry. The exporter of the same tool can use the Schedule B number, or the identical HTS number, on the AES filing. Nothing differs, but the importer and exporter still draw their numbers from different publications.

Example 2: same six digits, different last four

A bulk agricultural or textile product may share its six-digit heading and subheading in both schedules, yet the HTS splits the product into several ten-digit lines by grade, content, or use, while Schedule B groups it differently. The importer must pick the HTS line that fits the goods, and that choice can change the duty rate. The exporter must pick the Schedule B line. Dropping the HTS suffix onto an export, or the reverse, can produce a number that does not exist or describes something else.

Example 3: an HTS number not valid for export

Some HTS numbers exist for import purposes, such as lines created to separate goods for tariff treatment, and have no counterpart as an export classification. If an exporter takes the HTS number for such a product and it appears on Census's not-valid-for-export list, the exporter cannot file with it. The correct step is to find the Schedule B number that describes the product as it leaves the United States.

Common mistakes and their consequences

• Using a Schedule B number on an entry. The number may not match any HTS line, or may match the wrong one, leading to the wrong duty rate, missed additional tariffs, or a rejected entry.
• Assuming the last four digits carry over. Only the first six are common. Verify digits seven through ten in the schedule you are filing under.
• Reusing an old import number for exports without checking. The HTS number may be on the not-valid-for-export list.
• Relying on stale numbers. Both schedules are revised periodically. Check the current edition of each before filing.
• Letting a third party file without clear instructions. If a broker or forwarder files on your behalf, confirm which number they will use and where it came from. See ACE proxy TAO for how account roles affect who sees and controls filings.

What importers should do

• Keep two separate classification fields in your product master, one for the HTS number used on entries and one for the Schedule B number used on exports.
• Verify the HTS number against the current HTS before each entry, and the Schedule B number against the current Schedule B before each export.
• Before using an HTS number on an export filing, check it against Census's list of HTS numbers not valid for export.
• Instruct brokers and forwarders in writing on which number goes on which filing, and review a sample of filings periodically.

Key references

• Harmonized Tariff Schedule of the United States (USITC): the ten-digit import schedule with duty rates and chapter 99 headings.
• Schedule B (Census Bureau): the ten-digit export classification used in AES filings, including Census guidance on HTS numbers not valid for export.
• U.S. Customs and Border Protection: entry filing guidance and CSMS messages for imports.