Toy Biz v. United States
Encyclopedia
Toy Biz v. United States was a 2003 decision in the Court of International Trade that determined that for purposes of tariffs, Toy Biz's action figures were toy
s, not doll
s, because they represented "nonhuman creatures." This decision effectively reduced the tariff rate by a factor of two.
s: dolls, which are defined to include human figures, and toy
s, 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. On January 3, 2003, after examining more than 60 action figures, Judge Judith Barzilay ruled in their favor, granting Toy Biz reimbursement for import taxes on previous toys.
like the X-Men to prove their humanity, the case shocked numerous fans. Marvel responded to these concerns by claiming "our heroes are living, breathing human beingsbut 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."
Toy
A toy is any object that can be used for play. Toys are associated commonly with children and pets. Playing with toys is often thought to be an enjoyable means of training the young for life in human society. Different materials are used to make toys enjoyable and cuddly to both young and old...
s, not doll
Doll
A doll is a model of a human being, often used as a toy for children. Dolls have traditionally been used in magic and religious rituals throughout the world, and traditional dolls made of materials like clay and wood are found in the Americas, Asia, Africa and Europe. The earliest documented dolls...
s, because they represented "nonhuman creatures." This decision effectively reduced the tariff rate by a factor of two.
Background
U.S. law distinguishes between two types of action figures for determining tariffTariff
A tariff may be either tax on imports or exports , or a list or schedule of prices for such things as rail service, bus routes, and electrical usage ....
s: dolls, which are defined to include human figures, and toy
Toy
A toy is any object that can be used for play. Toys are associated commonly with children and pets. Playing with toys is often thought to be an enjoyable means of training the young for life in human society. Different materials are used to make toys enjoyable and cuddly to both young and old...
s, which include "nonhuman creatures". Because duties on dolls were higher than on toys, Marvel Comics
Marvel Comics
Marvel Worldwide, Inc., commonly referred to as Marvel Comics and formerly Marvel Publishing, Inc. and Marvel Comics Group, is an American company that publishes comic books and related media...
subsidiary Toy Biz argued before the U.S. Court of International Trade, that their action figures (including the X-Men
X-Men
The X-Men are a superhero team in the . They were created by writer Stan Lee and artist Jack Kirby, and first appeared in The X-Men #1...
and Fantastic Four
Fantastic Four
The Fantastic Four is a fictional superhero team appearing in comic books published by Marvel Comics. The group debuted in The Fantastic Four #1 , which helped to usher in a new level of realism in the medium...
) represented "nonhuman creatures" and were subject to the lower tariff rates for toys instead of the higher ones for dolls. On January 3, 2003, after examining more than 60 action figures, Judge Judith Barzilay ruled in their favor, granting Toy Biz reimbursement for import taxes on previous toys.
Reaction
Because a common theme in Marvel Comics had been the struggle for mutantsMutant (Marvel Comics)
In comic books published by Marvel Comics, a mutant is an organism who possesses a genetic trait called an X-gene that allows the mutant to naturally develop superhuman powers and abilities...
like the X-Men to prove their humanity, the case shocked numerous fans. Marvel responded to these concerns by claiming "our heroes are living, breathing human beingsbut 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."