Opinion by
Johnson, J.At the trial it was stipulated that the merchandise consists of hams and similar pork products in tins the same in all material respects-as those involved in Axel Stokby et al. v. United States (4 Cust. Ct. 343, C. D. 358). *316In accordance with stipulation of counsel and following the decision cited it was "held that 10 percent allowance should be made for the weight of the gelatinous material surrounding the merchandise contained in the tins.