Schedule B vs HTS Codes: Which Code Do You Need?

Schedule B vs HTS: which code do you need?

The Schedule B and the Harmonized Tariff Schedule of the United States (HTSUS) are both built on the Harmonized System. They differ in who publishes them, what they are for, and where they are reported.

Why the last four digits can differ: the Schedule B splits products the way export statistics need, and the HTS splits them the way import duty needs. The Census Bureau converts HTS numbers reported on export filings into Schedule B numbers for its statistics, but it cannot accept every HTS line, because some import lines lack the detail the Schedule B requires.

When a US exporter needs a Schedule B number

You need the code whenever the shipment needs Electronic Export Information. Under the Foreign Trade Regulations (15 CFR Part 30), EEI must be filed in the Automated Export System (AES) when:

• the goods classified under a single Schedule B or HTS number, shipped by one exporter to one consignee on one conveyance, are worth more than $2,500 (15 CFR 30.37(a));
• an export license is required, whatever the value, including licenses from BIS under the Export Administration Regulations and from the State Department under ITAR (15 CFR 30.2(a)(1)(iv));
• the shipment is one of a few special cases that need EEI at any value, such as used self-propelled vehicles and rough diamonds (same section).

The $2,500 test is applied line by line: a shipment worth more in total can still be exempt if no single Schedule B number exceeds it. Exempt shipments carry the legend NOEEI 30.37(a) instead of an ITN. When EEI is filed, AES returns an Internal Transaction Number (ITN), and the exporter or its authorized agent annotates it on the first page of the bill of lading or air waybill (15 CFR 30.7).

Shipments whose final destination is Canada are generally exempt from EEI, unless the goods are going on to a third country or need a license (15 CFR 30.36). There is no such exemption for India or any other destination.

How to find your Schedule B number

1. Search the Census Bureau’s Schedule B tool. The Schedule B search tool takes a plain product description and walks you to the 10-digit number. It is free and run by the Census Bureau.
2. Or browse the schedule by chapter. Census publishes the full Schedule B by chapter and updates it at least twice a year, usually in January and July. Check the current edition before you rely on an old code.
3. Start from the HTS code if you already have it. If you or your buyer know the product’s import code, its first six digits are the HS subheading. Find that subheading in the Schedule B and pick the 10-digit line under it that describes your product. Not sure of the HTS code? Look it up with the HTS code lookup.
4. Reporting the HTS number instead? 15 CFR 30.6(a)(12) allows the 10-digit HTS number in place of the Schedule B number, except where the HTS headnotes say otherwise. Census keeps a list of HTS numbers that are not valid in AES; check it, or use the Schedule B number, if AES rejects the code.

Classification is the exporter’s responsibility: the US Principal Party in Interest (USPPI) stays responsible for the accuracy of the EEI even when a forwarder files it.

Exporting from the USA to India

Shipments to India need EEI whenever a Schedule B line is worth more than $2,500 or an export license applies. The first six digits of your Schedule B number are also the base of the Indian tariff line your consignee declares on the Bill of Entry, so agree the classification with your buyer before you ship.

Airlift is an FMC-licensed NVOCC (license 016162). On the shipments it moves, its US office can file the EEI as your authorized agent and send you the ITN before the documents cut-off, and its India office coordinates the destination side. The USA to India shipping guide covers ports, transit ranges, export compliance and Indian import duties.

Schedule B questions