HS Code 2106.90 : Food preparations not elsewhere specified or included, Other
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for food preparations not elsewhere specified or included, other is 2106.90. Under the 2026 Canada (CBSA), the representative MFN general duty rate is Free [CBSA Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .90
.90
Other
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Canada (CBSA Customs Tariff 2026)
2106.90.00.00
MODULE 5: CANADIAN IMPORT DUTY & GST/HST BREAKDOWN
🇨🇦 CUSMA / USMCA DUTY-FREE PREFERENCE ELIGIBILITY
Goods originating in the United States or Mexico satisfying CUSMA Regional Value Content (RVC) or tariff shift rules enter Canada duty-free under the MUST (United States Tariff) preferential SPI.
Official CBSA Rulings: Request a Canada Border Services Agency [CBSA Advance Ruling ↗]
Notice: Canadian customs entry, duty assessment, and excise taxes are governed by the Canada Border Services Agency (CBSA). Always verify 10-digit tariff items with a licensed Canadian customs broker.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2106.90
Receive an automated email notification whenever the CBSA publishes duty rate adjustments or customs notices for 2106.90.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (FOO): Prior Notice (PN) + Food Facility Registration
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Canadian Trade Remedies (SIMA) & CITT Safeguards
CITT SIMA Anti-Dumping Status
Standard CBSA MFN Tariff
Canadian Steel Safeguards
Exempt (Non-Steel Commodity)
CFIA / Health Canada Control
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MUST | Canada-United States-Mexico Agreement (CUSMA) | Free | Must meet CUSMA Regional Value Content (RVC) or tariff shift rules. |
| CEUT | Canada-European Union CETA Agreement | Free | CETA Origin Declaration issued by EU exporter. |
| CPTP | Trans-Pacific Partnership (CPTPP) | Free | CPTPP Certificate of Origin and value-add threshold. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Food preparations not elsewhere specified or included, Other
MODULE 11: CBSA Advance Rulings for Tariff Classification
Legally binding tariff classification advance rulings issued by Canada Border Services Agency for HS 2106.90.
Query official CBSA Advance Rulings (Memorandum D11-11-1):
Search Official CBSA Advance Rulings for 2106.90 →CBSA Canadian 10-Digit Tariff Items (2106.90)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 2106.90 | Food preparations not elsewhere specified or included, Other | Free | Free | Rate on request | — |
| 2106.90.03.00 | Food preparations not elsewhere specified or included, Other, Products derived from the dried milk, dried buttermilk or dried whey of subheadings 0402.10, 0402.21.05, 0402.21.25, 0402.21.30, 0402.21.50, 0403.90.41, 0403.90.45, 0404.10.50 or 0404.10.90, which contain not over 5.5 percent by weight of butterfat and which are mixed with other ingredients including, but not limited to sugar, if such mixtures contain over 16 percent milk solids by weight, are capable of being further processed or mixed with similar ingredients and are not prepared for marketing to the retail consumer in the identical form and package in which imported, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 2.9¢/kg | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 12.1¢/kg | kg |
| 2106.90.06.00 | Food preparations not elsewhere specified or included, Other, Products derived from the dried milk, dried buttermilk or dried whey of subheadings 0402.10, 0402.21.05, 0402.21.25, 0402.21.30, 0402.21.50, 0403.90.41, 0403.90.45, 0404.10.50 or 0404.10.90, which contain not over 5.5 percent by weight of butterfat and which are mixed with other ingredients including, but not limited to sugar, if such mixtures contain over 16 percent milk solids by weight, are capable of being further processed or mixed with similar ingredients and are not prepared for marketing to the retail consumer in the identical form and package in which imported, Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 2.9¢/kg | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 12.1¢/kg | kg |
| 2106.90.09.00 | Food preparations not elsewhere specified or included, Other, Products derived from the dried milk, dried buttermilk or dried whey of subheadings 0402.10, 0402.21.05, 0402.21.25, 0402.21.30, 0402.21.50, 0403.90.41, 0403.90.45, 0404.10.50 or 0404.10.90, which contain not over 5.5 percent by weight of butterfat and which are mixed with other ingredients including, but not limited to sugar, if such mixtures contain over 16 percent milk solids by weight, are capable of being further processed or mixed with similar ingredients and are not prepared for marketing to the retail consumer in the identical form and package in which imported, Other | 86.2¢/kg | Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60-9918.04.80 (CO) | $1.014/kg | kg |
| 2106.90.12.00 | Other, Compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol., of a kind used for the manufacture of beverages, Containing not over 20 percent of alcohol by weight | 4.2¢/kg + 1.9% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 44¢/kg + 25% | kg |
| 2106.90.15.00 | Other, Compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol., of a kind used for the manufacture of beverages, Containing over 20 percent but not over 50 percent of alcohol by weight | 8.4¢/kg + 1.9% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 88¢/kg + 25% | kg |
| 2106.90.18.00 | Other, Compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol., of a kind used for the manufacture of beverages, Containing over 50 percent of alcohol by weight | 17¢/kg + 1.9% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | $1.76/kg + 25% | kg |
| 2106.90.22.00 | Food preparations not elsewhere specified or included, Other, Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk, Containing over 10 percent by weight of milk solids, Butter substitutes containing over 45 percent by weight of butterfat, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15.4¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 31¢/kg | kg |
| 2106.90.24.00 | Food preparations not elsewhere specified or included, Other, Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk, Containing over 10 percent by weight of milk solids, Butter substitutes containing over 45 percent by weight of butterfat, Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions | 15.4¢/kg | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 31¢/kg | kg |
| 2106.90.26.00 | Food preparations not elsewhere specified or included, Other, Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk, Containing over 10 percent by weight of milk solids, Butter substitutes containing over 45 percent by weight of butterfat, Other | $1.996/kg | Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) | $2.348/kg | kg |
| 2106.90.28.00 | Food preparations not elsewhere specified or included, Other, Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk, Containing over 10 percent by weight of milk solids, Other | 13.1¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 31¢/kg | kg |
| 2106.90.32.00 | Food preparations not elsewhere specified or included, Other, Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk, Other, Butter substitutes containing over 45 percent by weight of butterfat, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15.4¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 31¢/kg | kg |
| 2106.90.34.00 | Food preparations not elsewhere specified or included, Other, Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk, Other, Butter substitutes containing over 45 percent by weight of butterfat, Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions | 15.4¢/kg | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 31¢/kg | kg |
| 2106.90.36.00 | Food preparations not elsewhere specified or included, Other, Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk, Other, Butter substitutes containing over 45 percent by weight of butterfat, Other | $1.996/kg | Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) | $2.348/kg | kg |
| 2106.90.38.00 | Food preparations not elsewhere specified or included, Other, Butter substitutes, whether in liquid or solid state, containing over 15 percent by weight of butter or other fats or oils derived from milk, Other, Other | 13.1¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 31¢/kg | kg |
| 2106.90.39.00 | Food preparations not elsewhere specified or included, Other, Artificially sweetened cough drops | Free | Free | 30% | kg |
| 2106.90.42.00 | Food preparations not elsewhere specified or included, Other, Syrups derived from cane or beet sugar, containing added coloring but not added flavoring matter, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.6606¢/kg of total sugars | Free (A*,AU,BH,CL,CO,D,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 6.58170¢/kg of total sugars | kg |
| 2106.90.44.00 | Food preparations not elsewhere specified or included, Other, Syrups derived from cane or beet sugar, containing added coloring but not added flavoring matter, Described in additional U.S. note 5 to chapter 17 andentered pursuant to its provisions | 3.6606¢/kg of total sugars | Free (A*,BH,CL,CO,D,E*,IL,JO,KR,MA,OM,P,PA,PE,S,SG) See 9822.05.15 (P+) | 6.58170¢/kg of total sugars | kg |
| 2106.90.46.00 | Food preparations not elsewhere specified or included, Other, Syrups derived from cane or beet sugar, containing added coloring but not added flavoring matter, Other | 35.74¢/kg | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA) | 42.05¢/kg | kg |
| 2106.90.48.00 | Food preparations not elsewhere specified or included, Other, Fruit or vegetable juices, fortified with vitamins or minerals, Orange juice | 7.85¢/liter | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 18¢/liter | liters |
| 2106.90.52.00 | Food preparations not elsewhere specified or included, Other, Fruit or vegetable juices, fortified with vitamins or minerals, Other, Juice of any single fruit or vegetable | The rate applicable to the natural juice in heading 2009 | Free (AU,BH,CL,CO,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)The rate applicable to the natural juice in heading 2009 (A*,D) | The rate applicable to the natural juice in heading 2009 | liters |
| 2106.90.54.00 | Food preparations not elsewhere specified or included, Other, Fruit or vegetable juices, fortified with vitamins or minerals, Other, Mixtures of juices | The rate applicable to the natural juice in heading 2009 | Free (AU,BH,CL,CO,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)The rate applicable to the natural juice in heading 2009 (A*,D) | The rate applicable to the natural juice in heading 2009 | liters |
| 2106.90.58 | Food preparations not elsewhere specified or included, Other, Other, Of gelatin | 4.8% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | — |
| 2106.90.58.30 | Food preparations not elsewhere specified or included, Other, Other, Of gelatin, Put up for retail sale, Containing sugar derived from sugar cane or sugar beets | Free | Free | Rate on request | kg |
| 2106.90.58.50 | Food preparations not elsewhere specified or included, Other, Other, Of gelatin, Put up for retail sale, Other | Free | Free | Rate on request | kg |
| 2106.90.58.70 | Food preparations not elsewhere specified or included, Other, Other, Of gelatin, Other, Containing sugar derived from sugar cane or sugar beets | Free | Free | Rate on request | kg |
| 2106.90.58.90 | Food preparations not elsewhere specified or included, Other, Other, Of gelatin, Other, Other | Free | Free | Rate on request | kg |
| 2106.90.62.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Containing over 10 percent by weight of milk solids, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 2106.90.64.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Containing over 10 percent by weight of milk solids, Other, dairy products described in additional U.S. note 1 to chapter 4, Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 10% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 2106.90.66.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Containing over 10 percent by weight of milk solids, Other, dairy products described in additional U.S. note 1 to chapter 4, Other | 70.4¢/kg + 8.5% | Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60, 9918.04.67 (CO) | 82.8¢/kg + 10% | kg |
| 2106.90.68.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Containing over 10 percent by weight of milk solids, Other, Blended syrups described in additional U.S. note 4 to chapter 17, Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions | 10% | Free (CO,KR,OM,PA,PE,S) | 20% | kg |
| 2106.90.72.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Containing over 10 percent by weight of milk solids, Other, Blended syrups described in additional U.S. note 4 to chapter 17, Other | 70.4¢/kg + 8.5% | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA) | 82.8¢/kg + 10% | kg |
| 2106.90.74.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Containing over 10 percent by weight of milk solids, Other, Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17, Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% | Free (CO,KR,OM,PA,PE,S) | 20% | kg |
| 2106.90.76.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Containing over 10 percent by weight of milk solids, Other, Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17, Other | 70.4¢/kg + 8.5% | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA) | 82.8¢/kg + 10% | kg |
| 2106.90.78.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Containing over 10 percent by weight of milk solids, Other, Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17, Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions | 10% | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 2106.90.80.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Containing over 10 percent by weight of milk solids, Other, Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17, Other | 70.4¢/kg + 8.5% | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA) | 82.8¢/kg + 10% | kg |
| 2106.90.82.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Containing over 10 percent by weight of milk solids, Other, Other | 6.4% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 2106.90.83.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 2106.90.85.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, dairy products described in additional U.S. note 1 to chapter 4, Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 10% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 2106.90.87.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, dairy products described in additional U.S. note 1 to chapter 4, Other | 28.8¢/kg + 8.5% | Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60, 9918.04.79 (CO) | 33.9¢/kg +10% | kg |
| 2106.90.89.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Blended syrups described in additional U.S. note 4 to chapter 17, Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions | 10% | Free (CO,KR,OM,PA,PE,S) | 20% | kg |
| 2106.90.91.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Blended syrups described in additional U.S. note 4 to chapter 17, Other | 28.8¢/kg + 8.5% | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA) | 33.9¢/kg + 10% | kg |
| 2106.90.92.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17, Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% | Free (CO,KR,OM,PA,PE,S) | 20% | kg |
| 2106.90.94.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17, Other | 28.8¢/kg + 8.5% | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA) | 33.9¢/kg + 10% | kg |
| 2106.90.95.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17, Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions | 10% | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 2106.90.97.00 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17, Other | 28.8¢/kg + 8.5% | Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01(MA) | 33.9¢/kg + 10% | kg |
| 2106.90.99 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Other | 6.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | — |
| 2106.90.99.71 | Other, Other, Other, Other, Other, Other, Preparations for the manufacture of beverages, Containing high-intensity sweeteners (e.g., aspartame and/or saccharin | Free | Free | Rate on request | kg |
| 2106.90.99.72 | Other, Other, Other, Other, Other, Other, Preparations for the manufacture of beverages, Containing sugar derived from sugar cane and/or sugar beets | Free | Free | Rate on request | kg |
| 2106.90.99.73 | Other, Other, Other, Other, Other, Other, Preparations for the manufacture of beverages, Other | Free | Free | Rate on request | kg |
| 2106.90.99.75 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Other, Non-dairy coffee whiteners | Free | Free | Rate on request | kg |
| 2106.90.99.80 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Other, Other cream or milk substitutes | Free | Free | Rate on request | kg |
| 2106.90.99.85 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Other, Confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugar | Free | Free | Rate on request | kg |
| 2106.90.99.87 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Other, Herbal teas and herbal infusions comprising mixed herbs | Free | Free | Rate on request | kg |
| 2106.90.99.88 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Other, Flavored honey | Free | Free | Rate on request | kg |
| 2106.90.99.90 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Other, Other, Canned | Free | Free | Rate on request | kg |
| 2106.90.99.91 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Other, Other, Other, Frozen | Free | Free | Rate on request | kg |
| 2106.90.99.92 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Other, Other, Other, Other, Containing sugar derived from sugar cane and/or sugar beets | Free | Free | Rate on request | kg |
| 2106.90.99.93 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Other, Other, Other, Other, Other, Certified organic | Free | Free | Rate on request | kg |
| 2106.90.99.94 | Food preparations not elsewhere specified or included, Other, Other, Other, Other, Other, Other, Other, Other, Other, Other, Other | Free | Free | Rate on request | kg |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2106.10 | Subheading under Heading 2106 | Compare Subheading 2106.10 → |
Official Primary Sources & Authority References
CBSA Customs Tariff (Departmental Consolidation) ↗
Official Canadian 10-digit tariff items and MFN duty rates.
Canada Revenue Agency (CRA) Import GST/HST ↗
Federal GST and provincial HST tax administration.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Canada (CBSA) general duty for Food preparations not elsewhere specified or included, Other?
Under WCO Harmonized System 2022 and Canada (CBSA), Food preparations not elsewhere specified or included, Other is classified under HS 2106.90 (Heading 2106, Chapter 21). The representative CA MFN general duty rate is Free.
How is HS 2106.90 distinguished within Heading 2106 (Food preparations not elsewhere specified or included)?
Heading 2106 covers Food preparations not elsewhere specified or included. Subheading 2106.90 specifically isolates Other. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2106.
What are the primary candidate subheadings related to HS 2106.90?
Related subheadings under Heading 2106 include 2106.10. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Food preparations not elsewhere specified or included, Other into Canada?
Importers require a CBSA B3 Canada Customs Coding Form, CARM Client Portal registration, Commercial Invoice, Packing List, Cargo Control Document (CCD), and CUSMA Certificate of Origin if claiming preferential tariffs.
Can goods under HS 2106.90 enter duty-free under CUSMA / USMCA into Canada?
Yes. Eligible goods originating in the United States or Mexico satisfying Regional Value Content (RVC) or tariff-shift rules enter Canada duty-free under the MUST preferential SPI.
What are the Canadian Low Value Shipment (LVS) de minimis thresholds for Food preparations not elsewhere specified or included, Other?
Under CUSMA LTA rules, courier shipments from the US or Mexico valued up to C$150 enter Canada duty-free, and shipments up to C$40 enter tax-free.
How can an importer obtain a CBSA Advance Ruling for HS 2106.90?
Importers or foreign exporters may submit a written application to Canada Border Services Agency (CBSA) under Memorandum D11-11-1 to receive a legally binding Advance Ruling on tariff classification.
What Canadian Food Inspection Agency (CFIA) requirements apply to HS 2106.90?
Imports of food and agricultural goods under Chapter 21 require a Safe Food for Canadians (SFC) license issued by the CFIA and mandatory automated import declaration via the Automated Import Reference System (AIRS).
What sales tax (GST/HST) applies to imports of HS 2106.90 into Canada?
Imports into Canada incur 5.00% federal Goods and Services Tax (GST). Participating provinces assess Harmonized Sales Tax (HST): 13.00% in Ontario and 15.00% in Nova Scotia, New Brunswick, Newfoundland & Labrador, and Prince Edward Island.
What is the CARM Client Portal and Business Number (BN15) requirement for Canada?
Importers must register in the CBSA Assessment and Revenue Management (CARM) Client Portal and obtain a 15-digit CRA Import/Export Business Number (BN15) for commercial declarations.
How does Canadian GST/HST payment and deferral work for imports under HS 2106.90?
Import GST/HST is payable at the time of clearance unless the importer participates in the CBSA Option 2 GST Deferral Program via CARM.
What Canadian International Trade Tribunal (CITT) trade remedies apply to HS 2106.90?
Importers must verify whether Special Import Measures Act (SIMA) anti-dumping or countervailing duties determined by the CITT apply to their product origin.
What CFIA or Health Canada regulatory import permits are required for HS 2106.90?
Commercial imports under HS 2106.90 may require pre-market approval, licenses, or automated declarations via the CBSA Automated Import Reference System (AIRS).
Are there entry processing fees or harbor taxes in Canada?
No. Canada does not charge additional entry processing fees or harbor taxes beyond standard CBSA customs duties and applicable GST/HST sales taxes.