Case Name: UNITED STATES v. LAMB
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1900-01-16
Citations: 99 F. 262
Docket Number: No. 2,726
Parties: UNITED STATES v. LAMB.
Judges: 
Reporter: Federal Reporter
Volume: 99
Pages: 262–262

Head Matter:
UNITED STATES v. LAMB.
(Circuit Court, S. D. New York.
January 16, 1900.)
No. 2,726.
Customs Duties — Canvas.
Canvas woven with double warp and single filling, each of single jute yarn, is a plain woven fabric, dutiable under Act 1897, par. 341, rather than a manufacture of vegetable fiber, not otherwise provided for, under paragraph 347.
Stephen G-. Clarke, for importers.
H. P. Disbecker, Asst. U. S. Atty.

Opinion:
WHEELER, District Judge.
This is canvas woven with double warp and single filling, each of single jute yarn. The weaving appears to be plain, notwithstanding the double warp. Consequently, it appears to be a plain woven fabric of paragraph 341 of the act of 1897, as it has been assessed, rather than a manufacture of vegetable fiber, not otherwise provided for, under paragraph 347. Decision affirmed.