Schedule B Codes Explained: US Export Classification, the $2,500 EEI Rule, and Where It Differs From HS

Last updated October 20, 2026·Data: official US Census Schedule B file, 2026-10-16

Importers live in the Harmonized Tariff Schedule. Exporters are handed a different book and often discover it at the worst moment — the day a forwarder asks for “the Schedule B numbers” before a container closes. This page explains what the schedule contains, where it matches and breaks away from the HS/HTS codes you use on the import side, and exactly when the filing obligation switches on.

What is inside the Schedule B file

The official file we re-parse at generation time holds 9,779 active ten-digit codes spread over 97 chapters. The distribution is heavily industrial: chapter 84 (nuclear reactors, boilers, machinery) alone contributes 1,331 codes and chapter 85 (electrical machinery and electronics) another 668 — together 20.4% of the whole schedule. Descriptions are deliberately terse: the median entry is 70 characters, so two codes that sound identical can differ on a single qualifier like “over 1,000 cc” or “not further worked”. Each row also pins a quantity-reporting unit and a NAICS industry link (385 distinct industries referenced).

A quick sanity check on the shape of the data: the most common quantity unit is kilograms (4,599 codes), followed by plain article counts (3,027 codes); 980 codes demand a composite unit such as pieces-plus-weight. If your invoice cannot support the requested unit, the classification is probably wrong — the unit list is a disguised error detector.

Where Schedule B agrees with HS — and splits

Six digits are harmonized worldwide. After that, the schedules part ways: the USITC maintains import suffixes, Census maintains export suffixes, and they do not always even exist in pairs. Our cross-walk against the USITC HTS export puts 5,611 of 5,619 six-digit prefixes on both sides (99.9%) — and the eight prefixes that do not exist on the import side are single-code special provisions (donated relief goods, repairs and alterations, military apparel), precisely the corner cases where exporters lose hours. Practical rule: classify the export in Schedule B first, then borrow structure from the HTS line, never the reverse. When a customer asks for “the HTS code” on a quotation to ship out of the US, they are asking for the Schedule B number even though they call it HTS.

Worked example: men’s or boys’ cotton knit T-shirts classify to 6109100004 (unit: DOZ/KG, NAICS 315250) — Census wording, verbatim: “MEN'S OR BOYS' COTTON T-SHIRTS, KNIT OR CROCHETED, ALL WHITE, SHORT SLEEVES, CREW/V-NECK W/ MITERED SEAM AT CENTER OF V, NO POCKETS TRIM OR EMBROIDRY”. The same family contains 12 sibling codes split by fiber content, color and construction; one digit off and your export statistics land in someone else’s industry bucket. Searching the description “valve” returns 53 distinct codes across chapters; “motor” returns 286. Narrow by material, function and capacity before you pick.

The $2,500 rule: when EEI filing is required

Filing through AES is triggered per individual Schedule B number: when the value classified under one number, from one US principal party in interest to one ultimate consignee on one exporting conveyance, exceeds $2,500, that line must be reported. The companion exemption in 15 CFR 30.37(a) is explicit that the test applies regardless of total shipment value — mixing many small lines with one large one makes only the large line reportable, and domestic-origin and foreign-origin goods under the same classification number must be reported separately. A required export license or other mandatory filing condition removes the exemption entirely, whatever the value.

Three consequences follow. First, splitting one invoice across several Schedule B numbers can legitimately move every line under the threshold — but only where the split reflects reality, not paperwork engineering. Second, samples and warranty replacements stack onto the same test per number per conveyance, so recurring low-value shipments to one buyer still aggregate on a busy day. Third, errors do not expire: corrections are expected as soon as known, and knowingly leaving a violation uncorrected compounds exposure under the penalty provisions collected in Subpart H.

Enforcement without drama: exposure and self-disclosure

The FTR separates mistakes from concealment. Late or inaccurate EEI that is corrected promptly rarely escalates; the harsh end of the range — civil penalties reaching five figures per violation under 13 U.S.C. §305 — is reserved for knowing or willful conduct, including using AES to further illegal activity. Enforcement authority sits jointly with Commerce (BIS) and DHS (CBP/ICE) under 15 CFR 30.73. The regulation then offers a pressure valve: voluntary self-disclosure under 15 CFR 30.74 is an explicit mitigating factor when raised before the government learns of the issue independently. Compliance teams operationalize this as a quarterly classification audit with a disclosure decision tree — cheap to build, priceless when a carrier audit lands.

A five-minute classification workflow

1. Write the product sentence: material, function, capacity, state (raw, prepared, assembled). Every clause maps to a digit somewhere.
2. Search the Census Schedule B file by description; keep candidate codes and their units side by side.
3. Cross-check the six-digit prefix against the HS chapter index to see the import-side twin of your code.
4. Confirm the quantity unit your invoice can honestly support (kilograms, pieces, area) and note the NAICS link for your records.
5. File EEI in AES through your forwarder or directly, and archive the classification basis — or let the monitoring tier flag schedule revisions that touch your lines.

• Open the step-by-step HS code lookup workflow.
• Open the HS chapter 84 machinery index.
• Open the landed-cost duty calculator.
• Open the guide to 10-digit statistical suffixes on imports.
• Open the monitoring plans and pricing page.

Methodology and data freshness

Data as of 2026-10-16 · Source: US Census Bureau Schedule B

All counts derive from the Census Bureau Schedule B download captured 2026-10-16 (SHA-256 prefix 30ae441e25f8a02c) cross-referenced with our USITC HTS export for the six-digit alignment stat. We recompute at generation time rather than copying figures, so refreshing the source file updates every number automatically. Threshold and citation language follows 15 CFR 30.37(a) as published in the eCFR, with the trade.gov EEI summary as the secondary confirmation; penalty framing follows 13 U.S.C. §305 and 15 CFR 30.73–30.74. Nothing here is legal advice — for binding decisions consult your broker or counsel under the governing regulations.

Frequently asked questions