With a consistency similar to oxtail this cut is from the grass fed beef neck. Beef neck roast is a nice combination of muscle, fat, bones, and tendons which makes it a fantastic cut for smoking or braising.
Low and slow is the key to breaking down the connective tissue and developing delicious beef flavor. To produce meltingly tender beef that is easily pulled apart, cook your roast to about 180°F. You'll need to plan for a few hours of cook time for the best result but it's really worth the extra effort. A superior tortilla filling as well as delicious with mashed potatoes or polenta.