Case ID: f_99/html/0260-01.html
Source: Caselaw Access Project
Author: {"author": "WIpSELER, District Judge.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

UNITED STATES v. BOUTTELL.
    (Circuit Court, S. D. New York.
    January 18, 1900.)
    No. 2,977.
    Customs Duties — Belt Carpeting.
    Belt carpeting, though not woven, is a carpeting of wool, dutiable under Act 1897, par. 381, and not under paragraph 370.
    ’Curie & Smith, for importers.
    H. P. Disbecker, Asst. U. S. Atty.
   WIpSELER, District Judge.

This is felt carpeting, and, although not woven, it is carpeting of wool, and is provided for as such in paragraph 3-81 of the act of 1897. Therefore it does not come under paragraph 370, providing for a higher duty on “felts not woven and not specially provided for.” Decision affirmed.