It can also be used in place of Schedule B for classifying goods exported from the United States to foreign countries.
Although the U.S. International Trade Commission publishes and maintains the Schedule in its various forms, U.S. Customs and Border Protection is the only agency that can provide legally binding advice or rulings on classification of imports.
The HTS was enacted by subtitle B of title I of the Omnibus Trade and Competitiveness Act of 1988, and became effective on January 1, 1989, replacing the previous Tariff Schedules of the United States (TSUS).
In 1981, President Ronald Reagan requested that the U.S. International Trade Commission prepare a draft of the U.S. tariff schedules using HTS nomenclature.
This conversion was issued in June 1983, and after lengthy review from interested parties, replaced the TSUS on August 23, 1988 with the enactment of the Omnibus Trade and Competitiveness Act.