Opinion by
Donlon, J.In accordance with stipulation of counsel that the merchandise consists of meats, prepared or preserved, not specially provided for, *619similar in all material respects to the meat the subject of United States v. Mercantil Distribuidora, S. A., et al. (45 C. C. P. A. 20, C. A. D. 667), the claim of the plaintiffs was sustained.