How to convert 3DS
to USD?

3DS is one of the file formats used by the Autodesk 3D modeling, animation and rendering software. It once was native for the old Autodesk 3D Studio DOS and eventually has grown to become a de facto industry standard for transferring models between 3D programs, or for storing models for 3D resource catalogs.

3DS is aimed at providing an import/export format, retaining only essential geometry, texture and lighting data.

USD (Universal Scene Description) is a framework for interchange of 3D computer graphics data, created by Pixar. The framework focuses on collaboration, non-destructive editing, and enabling multiple views and opinions about graphics data.