capital of France, from Gallo-Latin Lutetia Parisorum (in Late Latin also Parisii), name of a fortified town of the Gaulish tribe of the Parisii, who had a capital there; literally "Parisian swamps" (see Lutetian).
The tribal name is of unknown origin, but it is traditionally derived from a Celtic par "boat" (perhaps related to Greek baris; see barge (n.)), hence the ship on the city's coat of arms.
"muddy, covered with clay," from Latin lutosus, from lutum "mud, dirt, mire, clay," from Proto-Italic *luto-, *lustro-, from PIE *l(h)u-to- "dirt," *l(h)u-(s)tro- "dirty place," from root *leu- "dirt; make dirty" (cognates: Greek lythron "gore, clotted blood," lyma "dirty water; moral filth, disgrace," lymax "rubbish, refuse," lyme "maltreatment, damage;" Latin lues "filth;" Old Irish loth "mud, dirt;" Welsh lludedic "muddy, slimy; Albanian lum "slime, mud;" Lithuanian liūtynas "loam pit").
Hence also English lute (n.) as a type of tenacious clay or cement used to stop holes, seal joints, etc. (c. 1400), from Old French lut or Medieval Latin lutum, from the Latin noun. Lute also was a verb in English.
<a href="https://www.etymonline.com/word/lutetian">Etymology of lutetian by etymonline</a>
Harper, D. (n.d.). Etymology of lutetian. Online Etymology Dictionary. Retrieved $(datetime), from https://www.etymonline.com/word/lutetian