TariffPlus – Canada & US Tariff Lookup

HS 2106-90-32-00 – Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, over access commitment

Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026

Quota item: import permit needed for the low rate

This is the over-quota line. It applies when you have no import permit for the quota. With a quota allocation and permit, the lower within-quota line applies.

Read the Dairy (supply-managed) import guide

Food preparations not elsewhere specified or included. › Other › Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, over access commitment

MFN duty rate
212 % but not less than $2.11/kg
GST
5%
Unit of measure
KGM

Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, over access commitment

Estimate duty & taxes · Get classification help

Preferential tariff rates

  • CPTPP – United Kingdom (CPUKT): N/A

Preference requires qualifying origin and origin proof or certification.

Frequently asked questions

What is the MFN duty on Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, over access commitment (HS 2106-90-32-00)?

The T2026-2 MFN rate for tariff item 2106.90.32 is 212% but not less than $2.11/kg. Specific or compound rates require manual calculation. Classification and origin must be verified with CBSA.

What is the duty on HS 2106-90-32-00 from the US?

A UST preferential rate was not found; MFN 212% but not less than $2.11/kg is shown. This item is not on any US surtax schedule in force in TariffPlus surtax data (checked against CBSA). GST/HST and any applicable personal-import provincial tax are additional.

Which trade agreement rates apply to HS 2106-90-32-00?

CPTPP – United Kingdom (CPUKT): N/A. Preferential treatment requires qualifying origin and certification. Rates are informational; CBSA is authoritative.

CBSA guidance