Are the HTSUS and Schedule B the same at the 6-digit level?

The Harmonized Tariff Schedule of the United States (HTSUS) and Schedule B both use a six-digit classification system, which is based on the internationally recognized Harmonized System (HS). This means that at the six-digit level, both HTSUS and Schedule B classifications align, making them the same.

The HTSUS is specifically used for tariff classification and helps in determining duties on imported goods, while Schedule B is utilized to report exports. Since each system is designed to reflect the international standards set by the HS system at the first six digits, they maintain consistency for certain classifications at this level.

However, it is important to note that while they match at the six-digit level, their subsequent subdivisions and purposes diverge. The HTSUS may have additional digits for more precise tariff purposes, while Schedule B may continue further for export-specific classifications. Understanding this distinction is crucial for those involved in international trade, as it influences how goods are classified and reported for both imports and exports.