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The 2014 edition of the Schedule B updates the previous (2013) edition as the official schedule of commodity classifications to be used by shippers in reporting export shipments from the United States, and in compiling the official statistics on exports of merchandise from the United States. This edition is effective January 2014. The export commodity classification system presented in this Schedule reflects the adoption, in 1989, of the Harmonized Commodity Description and Coding System (Harmonized System).
The correct commodity number shown in the current edition of the Schedule B must be reported as part of the Electronic Export Information (EEI) filed in the Automated Export System (AES). A description of the merchandise, in sufficient detail to permit the verification of the Schedule B number, must also be provided in the AES, as well as other statistical data, in accordance with the Foreign Trade Regulations (15 CFR Part 30).
The Schedule B, based on the Harmonized System (HS), consists of 22 sections divided into 97 chapters. Chapters 1 through 97 correspond with the international system of numbering, with chapter 77 being blank. An additional chapter, 98, is used for special classification provisions that apply only to U.S. exports. The 10-digit Harmonized System-based Schedule B codes (commodity numbers) comprise these chapters. There are approximately 9,000 of these 10-digit classification codes in the 2014 edition of Schedule B. The definitions for these codes are as follows:
2-digit chapter in which a commodity is classified
Chapter 7, "Edible Vegetables and Certain Roots and Tubers"
4-digit heading within the chapter
"Dried leguminous vegetables, shelled, whether or not skinned or split"
6-digit Harmonized System code or subheading
International Harmonized code for "Peas (Pisum sativum)"
10-digit statistical classification
Commodity code for "Green peas"
The United States has adopted the Harmonized System as the basis of both its export classification system (Schedule B) and its import classification system (HTS). The first six digits of the commodity numbers in chapters 1 through 97 of both the HTS and the Schedule B are identical with respect to descriptions and codes. Beyond the six-digit level, the classification may be comparable on a one-to-one basis or comparable by adding two or more import classifications to equal a single Schedule B classification.
For most commodities classified in chapters 1 through 97, exporters may report either the HTS number or Schedule B numbers. For export situations in which only the Schedule B number can be reported, see the Introduction to the HTS. Schedule B numbers may not be reported on import entries. HTS numbers reported for exports should not include any symbols in the form of prefixes. These symbols are used only to denote special import tariff treatment.
The Definitions and General and U.S. Rules of Interpretation, as well as the notes appearing in the sections and chapters of the Schedule B, should be reviewed before attempting to locate the correct commodity number. The table of contents at the front of this document lists all of the sections and chapters with their descriptions. This will serve as a guide to the general area in which a commodity may be classified. After reading all pertinent section, chapter, and statistical notes, the exporter should compare 4-digit headings within the appropriate chapter to narrow down to the most accurate one. Beneath the headings are 6-digit subheadings to choose from, again selecting the closest match to the product. Finally, assign the most appropriate 10-digit Schedule B number.
In cases where the exporter is unable to locate a Schedule B number, one of two alternatives may be chosen. If the HTS number is known, in most cases it may be reported in lieu of the Schedule B number. The item also may be located through the Schedule B Search available on www.census.gov/scheduleb
The terms “wholly of”, “in part of”, and “containing”, when used between the description of an article and a material (e.g., woven fabrics, wholly of cotton), have the following meanings:
“wholly of” means that the goods are, except for negligible or insignificant quantities of some other material or materials, composed completely of the named material.
“in part of” or “containing” means that the goods contain a significant quantity of the named material.
The term “headings” refers to the article descriptions appearing in Schedule B at the four-digit level; the term “subheading” refers to any article description indented thereunder. A reference to “headings” also encompasses the subheadings indented thereunder.
Classification of goods in Schedule B shall be governed by the following principles:
Not Elsewhere Specified or Included (n.e.s.o.i.). If a Schedule B number has been located that seems to apply to the commodity being classified, but the description for the number carries the limitation n.e.s.o.i., the commodity number should not be used until a check has been made to determine whether there is a classification elsewhere into which the item will fit more specifically. Other classifications under the same general heading should be examined.
Double Units of Quantity. When two units of quantity are specified in the “Unit of Quantity” column for a Schedule B classification, both are required to be reported unless there are blocks specifically provided and labeled, the first, or primary, unit should be reported in the Automated Export System (AES).
Shipping Containers. When shipping containers are exported as merchandise for sale or transfer of ownership abroad, they should be reported on export declarations under the appropriate Schedule B commodity number for the particular type of container.
However, in accordance with the Foreign Trade Regulations, shipping containers are not considered to be exported when they are moving, either loaded or empty, strictly in their capacity as carriers of merchandise, i.e., as instruments of international traffic, not for sale or transfer from U.S. ownership or title to foreign ownership or title. Therefore, containers leaving the United States strictly as instruments of international traffic are not required to be reported in the AES.
If for any reason an exporter wishes to report the movements of such containers, they may be reported under Schedule B number 9801.20.0000. This classification is not to be used to report the contents of the containers. Contents of such containers are to be reported under the appropriate classification(s) for the merchandise.
Commodities Donated for Relief or Charity by Individuals or Private Agencies. Chapter 98 provides for exports of certain commodities donated for relief or charity by individuals or private agencies. In general, except for bulk grain, such classifications are provided for those commodities that are known to be, or are likely to be, exported for relief or charity in fairly sizable amounts. In addition to chapter notes for chapter 98, please read the chapter notes for chapters 1 through 16, 21, 30, and 63, to ensure that relief or charity shipments are correctly classified.
Reporting the Value of Repairs and Alterations. Shippers should report, under Schedule B number 9801.10.0000, the value of repairs and alterations made on articles previously imported for such purposes. These articles should be reported as domestic merchandise, and the value to be reported should represent the total value of repairs and alterations made in the United States.
If there is no charge, a value representing the cost of repairs to the manufacturer or a reasonably ascertained estimate thereof must be reported. The value of the article that was imported to be repaired or altered should not be reported and therefore should not be included in the value reported for commodity number 9801.10.0000.
Export of Articles Previously Imported for Processing. Articles exported after having been imported temporarily under bond for processing (HTS 9813.00.0520) should be reported as domestic merchandise. The Schedule B number assigned should be selected from chapters 1 through 97, according to the exported article. The value reported should be the total value of the article.
It is expected that revisions to Schedule B classifications will be required from time to time. Such revisions will probably be announced in the form of bulletins, released periodically. Any recommendations for revisions to existing classifications or for the establishment of new classifications should be submitted to the Chairman at the address below, or by electronic mail to: email@example.com
Committee for Statistical Annotation of Tariff Schedules
United States International Trade
Washington, D.C. 20436
Requests should be submitted no later than August 1, for changes to be effective January 1.