Opinion by
Keefe, J.
It was stipulated that the merchandise consists of chicken or poultry in tins assessed on the full content of the tin, and that it is similar in all material respects to that the subject of United States v. Hearty (31 C. C. P. A. 106, C. A. D. 257), which record was incorporated herein. In accordance therewith the chicken was held dutiable on the weight of the meat alone, as claimed, exclusive of the extraneous material found in the tins and as set forth in this decision.