Opinion by
Donlon, J.In accordance with stipulation of counsel that the merchandise consists of 61 barrels (33,106 pounds) of rejected boneless beef, unfit for human consumption as beef or meat, and fit only for processing into animal food, the claim of the plaintiffs was sustained. United States v. Judson-Sheldon Corp. (37 C.C.P.A. 89, C.A.D. 424) and Atlas Canning Company, Inc. v. United States (41 Cust. Ct. 242, C.D. 2047), followed.