Toy Biz v. United States was a 2003 decision that determined that for purposes of tariffs, Toy Biz's action figures were toys, not dolls, because they represented "nonhuman creatures." This decision effectively halved the tariff rate.
US 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.
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.
US 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.
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.