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 Seasoned Cooked Pork Cushion from Canada

Dear Mr. Ridge:

In your letter dated January 2, 2026, you requested a tariff classification ruling.

The subject merchandise is Frozen Seasoned Cooked Pork Cushion. Excess fat is eliminated by hand from boneless pork shoulders, which are cut into portions measuring approximately 2 inches by 3 inches by 2 inches, with the final dimension representing the natural thickness of the muscle. The portions are vacuum tumbled with water, soybean oil, salt, dextrose (sugar), and spices. The targeted marinade pickup is 20 percent of the original weight of the meat. Subsequently, the product is vacuum packed into pouches ranging from 0.5 pounds to 8 pounds per customer specifications. The vacuum-sealed product is then sous vide cooked for 6 to 7 hours at 190° Fahrenheit. Upon completion of the cooking process, the product is cooled, packed into shipping cases, and blast frozen. The finished product is fully cooked. The product will be available in four sizes tailored for retail and food service applications, as follows: retail packaging of 8 ounces, and food service packaging of 2 pounds, 2.5 pounds, and 8 pounds.

The applicable subheading for the Frozen Seasoned Cooked Pork Cushion in the retail packaging will be 1602.42.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Other prepared or preserved meat, meat offal, blood or insects: Of swine: Shoulders and cuts thereof: Boned and cooked and packed in airtight containers: In containers holding less than 1 kg.” The general rate of duty will be 4.2 cents per kilogram.

The applicable subheading for the Frozen Cooked Seasoned Pork Cushion in the food service packaging will be 1602.42.4000, HTSUS, which provides for: “Other prepared or preserved meat, meat offal, blood or insects: Of swine: Shoulders and cuts thereof: Boned and cooked and packed in airtight containers: Other.” The rate of duty will be 1.4 cents per kilogram. 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