In the case of Goat and Sheepskin Import Company v. United States in 1906, the Supreme Court ruled on a dispute regarding import duties. The Goat and Sheepskin Import Company argued that they were overcharged for import duties on raw skins imported from Mexico based on an incorrect classification by customs officials. They contended that their goods should have been classified under paragraph 430 of the Tariff Act of July 24,1897 which would result in lower duty charges than those imposed under paragraph 432 used by customs officers. However, the court found no merit in this argument as it was clear from evidence presented that these skins had undergone some form of processing or dressing before being exported to America hence could not be considered 'raw'. Therefore, they upheld the decision made by lower courts affirming that correct tariff provisions were applied during calculation of import duties.

In the dissenting opinion for Goat and Sheepskin Import Company v. United States, it was argued that the majority's interpretation of the Tariff Act of 1897 was incorrect. The dissent believed that raw hides were not subject to duty under this act because they were not specifically mentioned in its text. They contended that Congress had intended to exempt these goods from taxation, as evidenced by their exclusion from previous tariff laws and a long-standing practice of non-taxation. Furthermore, they pointed out inconsistencies in how similar items were treated under the law; while sheepskins with wool attached were taxed differently than those without wool, goat skins did not receive such differential treatment despite being similarly processed or used in trade. This suggested an oversight rather than deliberate intent on part of lawmakers to tax raw hides. Therefore, according to them imposing duties on these imports violated legislative intent and established customs practices.