Toy Biz v. United States determined that for purposes of tariffs, Toy Biz's action figures were toys, not dolls, because they represented "nonhuman creatures." A tariff is a tax placed on imported and/or exported goods, sometimes called a customs duty. ... An action figure is a posable plastic figurine of an action hero, superhero or a character from a movie or television program. ... Green Razor Scooter This article is about things that people play with. ... A doll is a model of a human (often a baby), a humanoid (like Bert and Ernie), an animal or a fictional character (like a Troll or a Smurf), usually made of cloth or plastic. ...

Background

U.S. law distinguishes between two types of action figures for determining tariffs: dolls, which are defined to include human figures, and toys, which include "nonhuman creatures". Because duties on dolls were higher than on toys, Marvel Comics subsidiary Toy Biz argued before the U.S. Court of International Trade, that their action figures (including the X-men and Fantastic Four) represented "nonhuman creatures" and were subject to the lower tariff rates for toys instead of the higher ones for dolls. After examining more than 60 action figures, Judge Judith Barzilay ruled in their favor, saving Toy Biz money on future tariffs and granting reimbursement for import taxes on previous toys. For other uses, see United States (disambiguation) and US (disambiguation). ... A tariff is a tax placed on imported and/or exported goods, sometimes called a customs duty. ... Green Razor Scooter This article is about things that people play with. ... Marvel Comics, sometimes called by the nickname House of Ideas, is an American comic book company. ... The X-Men are a group of comic book superheroes featured in Marvel Comics. ... The Fantastic Four (sometimes called the FF) are a Marvel Comics superhero group. ...

Reaction

Because a common theme in Marvel Comics had been the struggle for mutants like the X-Men to prove their humanity, the case shocked Chuck Austen, who wrote the comic books, and numerous fans. Marvel responded to these concerns by claiming "our heroes are living, breathing human beings -- but humans who have extraordinary abilities ... A decision that the X-Men figures indeed do have `nonhuman' characteristics further proves our characters have special, out-of-this world powers." Chuck Austen is an American writer and artist of comic books. ...

References

Is Wolverine human? A judge answers no, Associated Press Breaking News, January 20, 2003