---
title: "2106.90.35.00 – Milk or cream substitutes, containing…: Canada tariff & duty rate"
description: "HS 2106.90.35.00 Milk or cream substitutes, containing, in the dry state, over 10% by weight of milk solids but less than 50% by weight of dairy content…"
canonical: "https://www.adhocs.ca/hs-codes/2106.90.35.00"
last_updated: 2026-09-24
---

# 2106.90.35.00 Milk or cream substitutes, containing, in the dry state, over 10% by weight of milk solids but less than 50% by weight of dairy content; butter substitutes, containing, in the dry state, over 10% by weight of milk solids but 15% or less by weight of milk fat

## 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:** 8%
- **Regulated by:** CFIA, HC

## Duty rates by tariff treatment

| Tariff treatment | Rate |
| --- | --- |
| Most Favoured Nation (MFN) | 8% |
| United States Tariff (CUSMA/USMCA) (UST) | Free |
| General Tariff (GT) | 35% |
| Commonwealth Caribbean Countries Tariff (CCCT) | Free |
| Least Developed Country Tariff (LDCT) | Free |
| General Preferential Tariff (GPT) | 5% |
| Mexico Tariff (CUSMA/USMCA) (MXT) | Free |
| Chile Tariff (Canada-Chile FTA) (CT) | Free |
| Costa Rica Tariff (Canada-Costa Rica FTA) (CRT) | Free |
| Iceland Tariff (IT) | Free |
| Norway Tariff (NT) | Free |
| Switzerland-Liechtenstein Tariff (SLT) | Free |
| Peru Tariff (Canada-Peru FTA) (PT) | Free |
| Colombia Tariff (Canada-Colombia FTA) (COLT) | Free |
| Jordan Tariff (Canada-Jordan FTA) (JT) | Free |
| Panama Tariff (Canada-Panama FTA) (PAT) | Free |
| Honduras Tariff (Canada-Honduras FTA) (HNT) | Free |
| Korea Tariff (Canada-Korea FTA) (KRT) | Free |
| Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Tariff (CEUT) | Free |
| Ukraine Tariff (Canada-Ukraine FTA) (UAT) | Free |
| Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Tariff (CPTPT) | Free |
| United Kingdom Tariff (UKT) | Free |
| Comprehensive and Progressive United Kingdom Tariff (CPUKT) | Free |

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.