Case Name: UNITED STATES v. BOUTTELL
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1900-01-18
Citations: 99 F. 260
Docket Number: No. 2,977
Parties: UNITED STATES v. BOUTTELL.
Judges: 
Reporter: Federal Reporter
Volume: 99
Pages: 260–260

Head Matter:
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.

Opinion:
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.