An HS code and a Schedule B number both start from the same 6-digit international code, but they are used for opposite directions of trade. Schedule B is the US export classification: a 10-digit number, maintained by the Census Bureau, that you report when goods leave the United States. The HTS code is the US import classification: a 10-digit number, maintained by the International Trade Commission, that carries the duty you pay when goods enter. If you export from the US, you file Schedule B. If you import into the US, you file HTS. Both share their first six digits with the worldwide HS code.
That one difference, export versus import, decides which number you look up and where you look it up. Below is exactly how they line up, when a Schedule B number and an HTS number differ, and how to choose correctly.
HS code vs Schedule B vs HTS at a glance
| HS code | Schedule B | HTS code | |
|---|---|---|---|
| Used for | International base | US exports | US imports |
| Length | 6 digits | 10 digits | 10 digits |
| Maintained by | World Customs Organization | US Census Bureau | US International Trade Commission |
| Carries a duty rate? | No | No | Yes |
| Where you report it | Not on its own | Export filing (AES / EEI) | Import entry to CBP |
Why the US has two separate 10-digit systems
Both codes exist because they answer different questions. The import side (HTS) has to set a duty rate, so it splits products finely by anything that changes the tax: material, value, use, country of origin. The export side (Schedule B) does not charge duty, so it exists mainly to collect accurate trade statistics. Because the two systems are built for different purposes, they do not always break products down the same way past the shared six digits. That is the root of most confusion.
When Schedule B and HTS numbers are the same, and when they differ
For a great many products, the 10-digit Schedule B number and the 10-digit HTS number are identical, because both extend the same 6-digit HS root and the US often subdivides them the same way. But not always. The HTS has more lines than Schedule B, because duty rules demand finer splits, so several HTS codes can map to a single Schedule B number. The practical rule: never assume they match. Use Schedule B for export filings and HTS for import entries, and look each up in its own source rather than copying one into the other.
There is also a one-way substitution rule worth knowing. For export filing, you may report a valid HTS number in place of a Schedule B number in many cases, but you cannot use a Schedule B number on an import entry, because it does not carry a duty rate. When in doubt on exports, the Schedule B search tool is the authoritative source.
How to find your Schedule B number
The method is the same function-first walk you use for any classification: name what the product does and what it is made of, find the chapter, then narrow to the heading and subheading using the notes. The difference is the final source. For exports you resolve the last four digits in the Census Bureau's Schedule B search rather than the tariff schedule. For the full step-by-step method that gets you to the shared six digits, see how to find the HS code for a product, then finish in the Schedule B tool.
Why exporters still care about the importer's code
Even though you file Schedule B on the way out, your customer on the other side files an import code and pays duty in their country. Giving a buyer a wrong or vague classification can inflate their landed cost and stall a shipment at their border, which is a fast way to lose a repeat order. Good exporters provide a clean, accurate 6-digit HS code on the commercial invoice so the importer can resolve their own national code confidently. The declared value on that paperwork should also tie back to your accounting; if you need clean figures from a bookkeeping export, you can turn it into board-ready financial statements before you finalize the documents.
Frequently asked questions
Is a Schedule B code the same as an HS code?
Not exactly. A Schedule B code contains an HS code: its first six digits are the international HS number, and the US adds four more to reach 10 digits for export reporting. So every Schedule B number starts with a valid HS code, but the full 10-digit Schedule B number is US-specific and is used only for exports, not as an international code.
Do I use Schedule B or HTS for exporting?
Use Schedule B for exporting from the United States. It is the classification the Census Bureau requires on export filings such as the Electronic Export Information in AES. The HTS code is for imports into the US and carries the duty rate, so it is the wrong system for an outbound shipment, although a valid HTS number can be substituted for Schedule B in many export cases.
Can I use an HTS code instead of a Schedule B number?
Often yes, for exports. US rules allow a valid HTS number to be reported in place of a Schedule B number in many situations. The reverse is not true: you cannot file a Schedule B number on an import entry, because it does not set a duty rate. When the two differ, defaulting to the correct system for the trade direction avoids filing errors.
Who assigns Schedule B numbers?
The US Census Bureau maintains Schedule B and provides the official search tool for it, because its purpose is to record export trade statistics. That is different from the HTS, which the US International Trade Commission maintains and which US Customs and Border Protection uses to assess duty on imports. The World Customs Organization sits above both, maintaining the shared 6-digit HS base.
Whichever direction you ship, the classification starts the same way. Describe your product on the live classifier to get the shared HS root and a rationale, compare the automation options in our best HS code classification software roundup, or read HS code vs HTS code for the import side in full.