Try with sass

app/javascript/packs/test_import.js

@@ -15,5 +15,6 @@
 // const imagePath = (name) => images(name, true)
 
 import '../stylesheets/styles_one.css'
+import '../stylesheets/imports_styles.sass'
 
 console.log('Hello world from pack!')

app/javascript/stylesheets/imports_styles.sass

@@ -0,0 +1,2 @@
+@import 'material-icons/iconfont/material-icons.css'
+@import 'foundation-icons/foundation-icons.css'

app/javascript/stylesheets/styles_one.css

@@ -1,6 +1,3 @@
-@import 'material-icons/iconfont/material-icons.css';
-@import '~foundation-icons/foundation-icons.css';
-
 .red {
   color: red;
 }

config/webpack/webpack.config.js

@@ -7,7 +7,7 @@ const customConfig = {
     alias: {
       '@actions': path.resolve(__dirname, '../../app/javascript/src/actions'),
     },
-    extensions: ['.css', 'js'],
+    extensions: ['.css', '.js'],
   },
 };
 

package.json

@@ -15,6 +15,8 @@
     "foundation-icons": "^2.0.0",
     "material-icons": "^1.13.12",
     "mini-css-extract-plugin": "^2.8.0",
+    "sass": "^1.77.6",
+    "sass-loader": "^14.2.1",
     "shakapacker": "7.2.0",
     "style-loader": "^3.3.4",
     "terser-webpack-plugin": "5",

yarn.lock

@@ -1681,7 +1681,7 @@ chalk@^4.0, chalk@^4.0.0:
     ansi-styles "^4.1.0"
     supports-color "^7.1.0"
 
-chokidar@^3.5.3:
+"chokidar@>=3.0.0 <4.0.0", chokidar@^3.5.3:
   version "3.6.0"
   resolved "https://registry.yarnpkg.com/chokidar/-/chokidar-3.6.0.tgz#197c6cc669ef2a8dc5e7b4d97ee4e092c3eb0d5b"
   integrity sha512-7VT13fmjotKpGipCW9JEQAusEPE+Ei8nl6/g4FBAmIm0GOOLMua9NDDo/DWp0ZAxCr3cPq5ZpBqmPAQgDda2Pw==
@@ -2526,6 +2526,11 @@ icss-utils@^5.0.0, icss-utils@^5.1.0:
   resolved "https://registry.yarnpkg.com/icss-utils/-/icss-utils-5.1.0.tgz#c6be6858abd013d768e98366ae47e25d5887b1ae"
   integrity sha512-soFhflCVWLfRNOPU3iv5Z9VUdT44xFRbzjLsEzSr5AQmgqPMTHdU3PMT1Cf1ssx8fLNJDA1juftYl+PUcv3MqA==
 
+immutable@^4.0.0:
+  version "4.3.6"
+  resolved "https://registry.yarnpkg.com/immutable/-/immutable-4.3.6.tgz#6a05f7858213238e587fb83586ffa3b4b27f0447"
+  integrity sha512-Ju0+lEMyzMVZarkTn/gqRpdqd5dOPaz1mCZ0SH3JV6iFw81PldE/PEB1hWVEA288HPt4WXW8O7AWxB10M+03QQ==
+
 import-local@^3.0.2:
   version "3.1.0"
   resolved "https://registry.yarnpkg.com/import-local/-/import-local-3.1.0.tgz#b4479df8a5fd44f6cdce24070675676063c95cb4"
@@ -3520,6 +3525,22 @@ [email protected], safe-buffer@>=5.1.0, safe-buffer@^5.1.0, safe-buffer@~5.2.0:
   resolved "https://registry.yarnpkg.com/safer-buffer/-/safer-buffer-2.1.2.tgz#44fa161b0187b9549dd84bb91802f9bd8385cd6a"
   integrity sha512-YZo3K82SD7Riyi0E1EQPojLz7kpepnSQI9IyPbHHg1XXXevb5dJI7tpyN2ADxGcQbHG7vcyRHk0cbwqcQriUtg==
 
+sass-loader@^14.2.1:
+  version "14.2.1"
+  resolved "https://registry.yarnpkg.com/sass-loader/-/sass-loader-14.2.1.tgz#db9ad96b56dc1c1ea546101e76375d5b008fec70"
+  integrity sha512-G0VcnMYU18a4N7VoNDegg2OuMjYtxnqzQWARVWCIVSZwJeiL9kg8QMsuIZOplsJgTzZLF6jGxI3AClj8I9nRdQ==
+  dependencies:
+    neo-async "^2.6.2"
+
+sass@^1.77.6:
+  version "1.77.6"
+  resolved "https://registry.yarnpkg.com/sass/-/sass-1.77.6.tgz#898845c1348078c2e6d1b64f9ee06b3f8bd489e4"
+  integrity sha512-ByXE1oLD79GVq9Ht1PeHWCPMPB8XHpBuz1r85oByKHjZY6qV6rWnQovQzXJXuQ/XyE1Oj3iPk3lo28uzaRA2/Q==
+  dependencies:
+    chokidar ">=3.0.0 <4.0.0"
+    immutable "^4.0.0"
+    source-map-js ">=0.6.2 <2.0.0"
+
 schema-utils@^2.6.5:
   version "2.7.1"
   resolved "https://registry.yarnpkg.com/schema-utils/-/schema-utils-2.7.1.tgz#1ca4f32d1b24c590c203b8e7a50bf0ea4cd394d7"
@@ -3701,6 +3722,11 @@ sockjs@^0.3.24:
     uuid "^8.3.2"
     websocket-driver "^0.7.4"
 
+"source-map-js@>=0.6.2 <2.0.0":
+  version "1.2.0"
+  resolved "https://registry.yarnpkg.com/source-map-js/-/source-map-js-1.2.0.tgz#16b809c162517b5b8c3e7dcd315a2a5c2612b2af"
+  integrity sha512-itJW8lvSA0TXEphiRoawsCksnlf8SyvmFzIhltqAHluXd88pkCd+cXJVHTDwdCr0IzwptSm035IHQktUu1QUMg==
+
 source-map-js@^1.0.1, source-map-js@^1.0.2:
   version "1.0.2"
   resolved "https://registry.yarnpkg.com/source-map-js/-/source-map-js-1.0.2.tgz#adbc361d9c62df380125e7f161f71c826f1e490c"