Kane finished 2017 as the leading goal scorer in Europe's top-five leagues with 56 strikes but Allegri claims the England international wouldn't make his starting XI at the expense of the Argentina international.
Meanwhile, Higuain has scored a credible 50 goals in 88 games for the Old Lady since making a club-record £81m (R1,35b) move from domestic rivals Napoli last season.
"Given the choice between Higuain and Kane, I would still pick Pipita as my number nine, even if Kane is a top-class striker," he told reporters during a pre-match press conference, as quoted by Football Italia.
The Bianconeri have yet to concede a single goal in 2018 across all competitions and face off against Spurs at the Juventus Stadium for their UEFA Champions League last-16 clash on Tuesday.