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We analyze this mismatch from a domain adaptation point of view. First of all, we connect existing class-balanced methods for long-tailed classification to target shift, a well-studied scenario in domain adaptation. The connection reveals that these methods implicitly assume that the training data and test data share the same class-conditioned distribution, which does not hold in general and especially for the tail classes. While a head class could contain abundant and diverse training examples that well represent the expected data at inference time, the tail classes are often short of representative training data. To this end, we propose to augment the classic class-balanced learning by explicitly estimating the differences between the class-conditioned distributions with a meta-learning approach. 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