CLA-2-16:OT:RR:NC:N5:231
Mr. Doug Ridge
Stampede Culinary Partners, Inc.
435 Dobbie Drive
Cambridge, Ontario N1T 1S9
Canada
Re: The tariff classification of Frozen Braised Beef from Canada
Dear Mr. Ridge:
In your letter dated January 2, 2026, you requested a tariff classification ruling.
The subject merchandise is Seared Sous Vide Red Wine Braised Beef. The meat is cut into portions
measuring approximately 2 inches by 2.5 inches by the natural thickness of the muscle. The cut beef pieces
are marinated with water, spices, red wine flavor, starch, and beef stock. The targeted marinade pickup is
approximately 25 percent of the meat’s original weight. The marinated beef pieces are then seared in oil for
approximately 30 seconds at 360° Fahrenheit. After searing, the beef pieces are placed in a tumbler for
application of a dry rub consisting of spices, dextrose, and caramel color. Following the dry rub’s
application, the beef pieces are vacuum packed with onions and mushrooms in a mixture composed of meat
(approximately 86 percent), yellow onions, and mushrooms. The sealed pouches are then sous vide cooked
for 10 hours at 180° Fahrenheit. After cooking, the pouches are cooled and packed into shipping cases. The
finished product is blast frozen before exportation to the United States, fully cooked and containing no red
wine, but rather only red wine-type natural flavoring.
The applicable subheading for the Frozen Braised Beef will be 1602.50.2140, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for: “Other prepared or preserved meat, meat offal, blood or
insects: Of bovine animals: Other: Not containing cereals or vegetables: Other: In airtight containers: Other.”
The rate of duty will be 1.4 percent ad valorem.
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act
of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information
on the Bioterrorism Act can be obtained by calling FDA at 301.575.0156, or at the Web site
www.fda.gov/oc/bioterrorism/bioact.html.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division