In the case of Hedden v. Iselin, 1891, the U.S Supreme Court was tasked with determining whether a certain type of woolen cloth known as "ladies' cloth" could be classified under the tariff act for duty purposes as a worsted fabric or not. The plaintiff, George W. Hedden (Collector of Customs), argued that it should be classified as such and thus subject to higher duties while defendant Augustus I. Iselin contended otherwise. The court ruled in favor of Hedden stating that although technically 'ladies' cloth' may not meet all criteria to qualify as worsted fabric according to textile experts, for customs purposes it is sufficient if it meets general commercial understanding and usage which considers this material a kind of worsted fabric.

The Hedden v. Iselin case did not have a dissenting opinion recorded in the official court documents. The Supreme Court unanimously ruled that the importers had to pay duties on their imported goods, as per the Tariff Act of 1883.