HS Code vs HTS Code vs Schedule B: What's the Difference?

Four names, one family of codes. Here is how the international HS system branches into the US HTS, the US Schedule B and the EU Combined Nomenclature — and which one you actually need to file.

If you ship goods across borders, sooner or later someone asks you for "the HS code" — and then a customs broker asks for an "HTS number", a freight forwarder mentions "Schedule B", and a European customer wants a "CN code". These are not four unrelated systems. They are one pyramid: a shared international core of six digits, plus national extensions that add detail for duties and trade statistics. Once you see the structure, the confusion disappears.

The pyramid: one core, many extensions

At the top sits the Harmonized System (HS), maintained by the World Customs Organization (WCO) in Brussels. It defines a 6-digit code for every tradable product, and it is the common language: more than 200 countries and territories base their tariff and statistical nomenclatures on it. The WCO revises the system roughly every five years — the current edition is HS 2022, and the amendments for the next edition, HS 2028, enter into force on January 1, 2028.

Each country (or customs union) then extends those six digits for its own purposes:

System	Digits	Maintained by	Used for
HS	6	World Customs Organization	International common core; the first 6 digits of every other code below
HTS (HTSUS)	10	U.S. International Trade Commission (USITC)	Imports into the United States (duty rates), enforced by CBP
Schedule B	10	U.S. Census Bureau	Exports from the United States (export statistics, AES filings)
CN (Combined Nomenclature)	8	European Commission	EU exports and intra-EU trade statistics; TARIC adds 2 more digits for EU imports

The crucial rule: the first six digits are identical everywhere. A cotton T-shirt classified under 6109.10 in the US carries the same six digits in the EU, Japan or Brazil. Only what comes after digit six is national territory.

HS code: the international 6 digits

An HS code reads like a coordinate system. Take 6109.10:

• Chapter (first 2 digits): 61 — articles of apparel, knitted or crocheted
• Heading (4 digits): 6109 — T-shirts, singlets and other vests, knitted or crocheted
• Subheading (6 digits): 6109.10 — of cotton

The HS is organized into 21 sections and 97 chapters (chapter 77 is reserved for future use). Classification follows the six General Rules of Interpretation (GRI), which decide, for example, whether a product is classified by its material, its function or its most specific description. When you only need the international level — for a commercial invoice, a certificate of origin, or a rough duty estimate — six digits are what you quote. You can find candidate subheadings with the HS code lookup tool by describing the product in plain words.

HTS code: 10 digits for US imports

The Harmonized Tariff Schedule of the United States (HTSUS) is published by the U.S. International Trade Commission and administered at the border by U.S. Customs and Border Protection. It takes the 6-digit HS subheading and adds four digits:

• Digits 7–8 create the US tariff rate line — the level at which duty rates are set.
• Digits 9–10 are a statistical suffix used for trade data collection.

If you import into the US, the HTS number is the one that goes on the customs entry, and it is the one that determines how much duty you pay. Unlike the HS, which changes on a five-year cycle, the USITC publishes revisions to the HTS during the year as trade legislation and tariff actions change, so the number you used last quarter is worth re-checking.

Schedule B: 10 digits for US exports

Schedule B is the mirror image: a 10-digit code maintained by the U.S. Census Bureau and used when goods leave the United States. Exporters report it in Electronic Export Information (EEI) filed through the Automated Export System (AES). Schedule B is built on the same HS core but is a simplified nomenclature — it exists for statistics, not for setting duty rates, so it has fewer breakouts than the HTS.

A practical shortcut many exporters use: Census permits reporting the HTS number in place of the Schedule B number on export filings, except for a list of HTS codes flagged as invalid for export reporting. The reverse never works — a Schedule B number cannot be used to clear an import.

CN code: the EU's 8 digits

The European Union extends the HS into the Combined Nomenclature (CN): eight digits, updated by the European Commission every year with effect from January 1. The CN is used for EU export declarations and for intra-EU trade statistics (Intrastat). For imports into the EU there is a further layer, TARIC, which adds two more digits on top of the CN to encode EU-specific measures such as anti-dumping duties and suspensions — so an EU import declaration typically carries a 10-digit TARIC code.

Worked example: a cotton T-shirt

Follow one product down the pyramid — a knitted 100% cotton T-shirt:

• HS (worldwide): 6109.10 — T-shirts, singlets and other vests, knitted or crocheted, of cotton. These six digits appear on the commercial invoice wherever the shirt travels.
• HTS (importing into the US): the rate line is 6109.10.00, which carries a general (column 1) duty rate of 16.5% ad valorem in the current HTSUS. The final two statistical digits then split the line by details such as men's/boys' versus women's/girls' garments — for example, 6109.10.0012 covers men's cotton T-shirts other than underwear.
• Schedule B (exporting from the US): the code again starts with 6109.10, with Census's own 10-digit statistical breakout; in practice most exporters simply reuse the HTS number in AES.
• CN (shipping to or from the EU): the EU code is 6109 10 00 at eight digits, with TARIC digits added on an EU import declaration.

Same shirt, same first six digits, four different "full" codes depending on who is asking and in which direction the goods move.

Which code do you need?

• Quoting a product internationally, invoices, origin documents: the 6-digit HS code.
• Importing into the US: the 10-digit HTS number (duty is calculated on it).
• Exporting from the US: a 10-digit Schedule B number — or, in most cases, the HTS number.
• EU trade: the 8-digit CN code for exports and Intrastat, 10-digit TARIC for imports.

One last distinction worth keeping straight: HS-family codes classify products. If you need to classify a business activity — for a government form, a bank application or market research — that is a different system entirely (NAICS in North America), and the NAICS lookup tool is the right starting point. If you classify products at volume, the same HS search is also available programmatically through the CodeClassify API.

FAQ

Can I use an HTS number instead of a Schedule B number for exports?

In most cases, yes. The U.S. Census Bureau allows exporters to report an HTS number in place of a Schedule B number when filing Electronic Export Information, except for a list of HTS numbers that are flagged as invalid for export reporting. The reverse is not true: Schedule B numbers can never be used to clear imports. If you import and export the same product, many companies standardize on the HTS number to keep one code on file.

Are the first six digits of HS, HTS, Schedule B and CN codes the same?

Yes. All of these systems are built on top of the WCO's Harmonized System, so the chapter (2 digits), heading (4 digits) and subheading (6 digits) are identical everywhere. Only the digits after the sixth position differ: the US adds four digits for imports (HTS) and exports (Schedule B), while the EU adds two digits for its Combined Nomenclature.

How often do these classification codes change?

The WCO revises the Harmonized System roughly every five years; the current edition is HS 2022, and the next edition takes effect on January 1, 2028. The USITC publishes revisions to the HTS during the year as tariff measures change, the Census Bureau updates Schedule B annually, and the European Commission adopts a new version of the Combined Nomenclature each year, applicable from January 1.

This guide is for general information only and is not customs, legal or tax advice. Tariff classifications and duty rates change; the importer or exporter of record is responsible for correct classification. Always confirm codes and rates against official sources (WCO, USITC hts.usitc.gov, U.S. Census Bureau, EU TARIC) or consult a licensed customs broker.