[2] The Harmonized Tariff Schedule in U.S. law distinguished 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 those 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.
Because a common theme in Marvel Comics had been the struggle for mutants like the X-Men to prove their humanity, the case shocked numerous fans.
[3] 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".
[4] The Harmonized Tariff Schedule was amended to eliminate the distinction between dolls and other toys, which are now in the same category.