Percy v. Stranahan, 205 U.S. 257 (1907), was a 1907 ruling of the Supreme Court of the United States in a tax case in which it determined that the Isle of Pines off the southern coast of Cuba was a "foreign country" for the purposes of tariffs under the Dingley Tariff Act of 1897, even though Cuba and the United States had agreed that the legal status of that island would remain undetermined until they settled the question by treaty.