HTSUS vs. Schedule B
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.
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. Classification under Schedule B follows Census Bureau guidance, not the GRI, and is enforced by Census, not CBP.
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). An importer who reports a Schedule B code on a customs entry, or an exporter who uses an HTSUS code in AES, has made a classification error with regulatory consequences from different agencies. U.S. import compliance programs must be built on the HTSUS exclusively.
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.