---
title: "2106.90.34.00 – Preparations, containing more than 15%…: Canada tariff & duty rate"
description: "HS 2106.90.34.00 Preparations, containing more than 15% by weight of milk fat but less than 50% by weight of dairy content, suitable for use as butter…"
canonical: "https://www.adhocs.ca/hs-codes/2106.90.34.00"
last_updated: 2026-09-24
---

# 2106.90.34.00 Preparations, containing more than 15% by weight of milk fat but less than 50% by weight of dairy content, suitable for use as butter substitutes, over access commitment

## Where it sits in the tariff

- [21](https://www.adhocs.ca/hs-codes/21) Miscellaneous edible preparations
- [2106](https://www.adhocs.ca/hs-codes/2106) Food preparations not elsewhere specified or included
- [2106.90](https://www.adhocs.ca/hs-codes/2106.90) Other
- Milk, cream or butter substitutes and preparations suitable for use as butter substitutes

## Rate, agencies and charges

- **MFN:** 212% but not less than $2.11/kg
- **Regulated by:** CFIA, GAC, HC
- **Also needs, Import permit:** Global Affairs Canada's General Import Permit No. 100 (Agriculture Products) covers these goods. The declaration cites it.

## Duty rates by tariff treatment

| Tariff treatment | Rate |
| --- | --- |
| Most Favoured Nation (MFN) | 212% but not less than $2.11/kg |
| General Tariff (GT) | 212% but not less than $2.11/kg |
| Comprehensive and Progressive United Kingdom Tariff (CPUKT) | 0% |

Per kg. Rates as of 2026-09-24. [Source: CBSA Customs Tariff](https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html).

The page's duty calculator prices the duty and GST for a value and a country of origin, with each tariff treatment the origin can claim.

CFIA regulates goods under this code. The page walks CFIA's import questionnaire (AIRS) live and lists what to have ready.