HTS vs HS vs Schedule B: Which Code Goes on Your Invoice?
Invoice × Tariff editorial
HS, HTS and Schedule B all start with the same six digits — the international Harmonized System. The HTS code adds four U.S.-specific digits and governs imports into the United States; Schedule B is a separate 10-digit code published by the Census Bureau for export declarations. Imports take the HTS code, U.S. exports take Schedule B.
The six digits everyone shares: HS
The Harmonized System (HS) is the international product classification maintained by the World Customs Organization and used by more than 200 economies for tariffs and trade statistics. It runs six digits deep and is revised roughly every five years (the current edition is HS 2022).
The first six digits of every national code mean the same thing everywhere. A cotton knitted t-shirt is 6109.10 in the U.S., in the EU, in China and in India. That shared prefix is why an HS code from a supplier, a freight forwarder or any country's customs tariff can be a useful starting point — and also why it is never the whole answer.
The U.S. import code: HTS
The Harmonized Tariff Schedule of the United States (HTS) is what American customs actually charges against. It is published and maintained by the U.S. International Trade Commission (USITC), with CBP interpreting and enforcing it. It extends the six HS digits to ten:
| Digits | T-shirt example | What they decide |
|---|---|---|
| 1–6 | 6109.10 | International HS: T-shirts, knitted, of cotton |
| 7–8 | 6109.10.00 | U.S. tariff breakout — the level where the MFN duty rate lives |
| 9–10 | 6109.10.00.xx | Statistical suffix — the exact cut CBP requires on the entry |
Two practical rules fall out of that structure:
- Duty rates are set at the 8-digit level. The MFN rate, the Section 301 add-ons and the Section 232 layers all attach by the 8-digit line (see the worked example below). The last two digits are statistics — but a complete entry needs all ten.
- Everything on your duty stack hangs off the HTS code. China Section 301 lists, the global 301 tiers, exclusions, the tariff-status flags — all keyed to the 10-digit HTS number. That is why every code page on this site (for example /hts/61091000) leads with the code.
The U.S. export code: Schedule B
Schedule B is a different 10-digit classification, published by the U.S. Census Bureau's Foreign Trade Division, used only for exports leaving the United States. Its job is statistics and export control screening, not duty. You need it to file Electronic Export Information (EEI) in AES — in general, when the value of goods under one Schedule B number on a shipment exceeds $2,500, or when a license is required.
Schedule B codes also open with the same six HS digits. A cotton knit t-shirt is 6109.10 in both systems — but the last four digits are defined independently, so the Schedule B number and the HTS number for the same physical shirt are normally not identical.
Side-by-side
| HS | HTS | Schedule B | |
|---|---|---|---|
| Published by | World Customs Organization | USITC (with CBP) | U.S. Census Bureau |
| Digits | 6 | 10 (6 HS + 2 tariff + 2 statistical) | 10 (6 HS + 4 export-specific) |
| Used for | Global baseline; every national code starts here | U.S. imports: duty rates, 301/232, entry | U.S. exports: EEI filing in AES |
| Where it appears | Prefix of both other codes | Commercial invoice, CBP 7501 | Export declaration |
Which one goes on the invoice
On a commercial invoice for U.S. imports, the answer is the HTS code. Carriers typically require at least the six-digit HS prefix on the invoice, and CBP expects the importer of record to classify with reasonable care at the 10-digit level — the 8-digit tariff breakout is where your rate is determined. Under-declaring digits does not reduce liability; it is a common trigger for cargo holds and reclassification bills (see the commercial invoice checklist).
On export paperwork from the U.S., the answer is Schedule B (or a foreign equivalent if your forwarder prefers). Putting a customer's HTS import code on your export declaration is a frequent — and avoidable — AES filing error.
Converting between them
The reliable conversion rule is narrow: keep the first six digits and re-look-up the rest.
- Take the HS/HTS code you have and keep 6109.10 (whatever your six are).
- Search those six digits in the Census Bureau's Schedule B search for exports, or in the USITC HTS for imports.
- Pick the 10-digit line that matches the product's actual attributes (material, knit vs woven, use), not the one that merely shares the prefix.
Census publishes an official HTS-to-Schedule-B crosswalk, but it is built for statistical aggregation — fine as a shortlist, not as a filing decision. Never pad an 8-digit HTS code with zeros to make a 10-digit Schedule B number: zero suffixes frequently exist as different product lines.
The cousins: HSN, commodity code, ECCN
- HSN code — the Harmonized System of Nomenclature, i.e. the same HS digits as used in India (extended for GST). If an Indian supplier quotes an "HSN code", it shares the first six digits with your HTS code.
- Commodity code — what the EU and UK call their national tariff lines (EU Combined Nomenclature at 8 digits, TARIC at 10; UK Global Tariff at 10). Again, same first six digits, national suffixes.
- ECCN — an export-control classification under the Commerce Control List (five characters, e.g. 5A992). It decides whether an export needs a license; it says nothing about duty. A product can carry both an ECCN and an HTS/Schedule B code, and they are maintained by different agencies.
Why the extra digits change real money
The same t-shirt described loosely as "HS 6109.10" could sit at several U.S. lines. Get the 8-digit breakout right and the entire duty stack resolves — base rate, 301 layer, fees:
| HTS 6109.10.00 · origin CN · $10,000.00 · ocean formal entry · 1,000 units | Rate | Amount |
|---|---|---|
| Base duty (MFN) HTS Column 1 general rate · source | 16.5% | $1,650.00 |
| China Section 301 (List 4A) Trade Act 1974 §301 (USTR action, 9903.88.01 series) · source | 7.5% | $750.00 |
| Global Section 301 (CN, 12.5% tier) Trade Act 1974 §301 (global forced-labor program; FR 2026-15181 §1(a)(iii)) · source | 12.5% | $1,250.00 |
| Harbor Maintenance Fee (HMF) fee, not a duty · charged on the same value | 0.125% | $12.50 |
| Merchandise Processing Fee (MPF) fee, not a duty · charged on the same value | 0.3464% (once per entry, min $33.58 / max $651.50) | $34.64 |
| Total duties + fees owed to CBP | $3,697.14 | |
| Effective tariff rate (duties + fees ÷ customs value) | 36.97% | |
| Duties + fees per unit | $3.70 |
Computed live from ruleset v0.3.1 (data as of 2026-09-19, entry date 2026-09-19). Each row's verification status is shown on the HTS 6109.10.00 page; estimates only, not customs advice.
That table is the payoff of correct classification: every layer above is keyed to the code you put on the invoice. Run your own code through the HTS lookup or the tariff calculator.
Frequently asked questions
- How many digits does an HTS code have?
- Ten. The first six digits are the international HS code, digits 7–8 are the U.S. tariff breakout where duty rates are set, and digits 9–10 are a statistical suffix required on the customs entry. Eight digits are usually enough to price a shipment; a full formal entry carries all ten.
- Is an HS code the same as an HTS code?
- They share the first six digits. The HS code is the 6-digit international standard; the HTS code is the U.S. 10-digit version used for imports, where the last four digits carry the U.S.-specific tariff breakout and statistical suffix. An HS-only quote can miss the exact U.S. rate, so verify the 10-digit line before you rely on it.
- Is the HTS code the same as Schedule B?
- No. Both are 10 digits and both start with the same six HS digits, but HTS codes are published by the USITC for imports, while Schedule B codes are published by the Census Bureau for export declarations. For most products the suffixes differ, so the same physical good has different import and export numbers.
- How do I convert an HTS code to a Schedule B code?
- Keep the first six digits and look up the rest in the Census Bureau's Schedule B search — the suffixes are defined independently and usually do not match. Census offers an HTS-to-Schedule-B crosswalk that works as a shortlist, but verify the final 10-digit line against the product's actual material and use before filing. Never pad zeros to invent a suffix.
- Is an HTS code the same as an ECCN?
- No. An ECCN (like 5A992) is an export-control classification under the Commerce Control List that decides whether a U.S. export needs a license. The HTS code decides duty. One product normally has both — the ECCN for licensing, the HTS or Schedule B number for customs and statistics.
- What is an HSN code or commodity code?
- Both are national or regional uses of the same six HS digits: HSN is the Harmonized System as used in India (extended for GST), and commodity code is the term in the EU and UK for their 8–10 digit tariff lines. First six digits match everywhere; the suffixes are country-specific.
Search by description, open the 10-digit line, and see the full stack — MFN, Section 301, fees — that the code pulls in. Then put it straight on an invoice with the [invoice generator](/invoice).
Estimates only — not customs, tax or legal advice. Duty is finally determined by U.S. Customs and Border Protection at entry. See the disclaimer.