Here’s the list of the top 10 items Canada tariffs from the United States, based on the highest tariff rates applied under normal trade conditions (not solely the retaliatory measures):

1. Butter - 298%  
   - Part of Canada’s supply management system for dairy, this tariff protects domestic butter production.

2. Milk - 270%  
   - Another dairy product with a steep tariff to limit U.S. imports and support Canadian farmers.

3. Cheese - 245%  
   - High tariffs on cheese reflect Canada’s efforts to shield its dairy industry from U.S. competition.

4. Chicken - 238%  
   - Poultry tariffs under supply management restrict U.S. chicken imports to maintain domestic quotas.

5. Eggs - 163%  
   - Eggs face significant tariffs to protect Canada’s egg producers under the same system.

6. Wheat - 94%  
   - Applied to certain wheat imports, this tariff supports Canadian grain producers.

7. Sausages - 69.9%  
   - Processed meats like sausages face tariffs to limit U.S. market access.

8. Barley Seed - 57%  
   - Tariffs on barley seed protect Canadian agricultural inputs.

9. Cars - 45%  
   - While most U.S. cars enter tariff-free under the USMCA, certain non-qualifying vehicles or parts can face this rate.

10. Televisions (TVs) - 45%  
    - Consumer electronics like TVs can incur tariffs if they don’t meet trade agreement exemptions.

### Notes:
- These tariffs are part of Canada’s longstanding trade policy, particularly in agriculture (e.g., dairy, poultry, eggs) under supply management, which imposes tariff-rate quotas (TRQs). Above-quota imports face these high rates.