| 词条 | Toy Biz, Inc. v. United States |
| 释义 |
BackgroundThe 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. 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. ReactionBecause 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{{spaced en dash}}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.[5] See also
References1. ^{{cite court |litigants=Toy Biz v. United States |court=United States Court of International Trade |date=January 3, 2003 |url=http://www.cit.uscourts.gov/sites/cit/files/slip-op%2003-2.pdf |access-date=November 22, 2018}} {{Superhero toy lines}}{{Authority control}}{{DISPLAYTITLE:Toy Biz, Inc. v. United States}}{{Toy-stub}}2. ^{{cite news |last=Iglesias |first=Matthew |title=How Trade Policy Cost The X-Men Their Humanity |url=https://slate.com/business/2011/12/are-mutants-human.html |access-date=November 22, 2018 |work=Slate.com |date=December 29, 2011}} 3. ^{{cite news |title=No Time for Mutants |work=USC Annenberg Online Journalism Review |date=January 22, 2003 |url=http://www.ojr.org/ojr/spike/1043234172.php |access-date=November 22, 2018}} 4. ^{{cite news |last=King |first=Neal |title=Fans Howl in Protest as Judge Decides X-Men Aren't Human |work=The Wall Street Journal |date=January 20, 2003 |url=https://www.wsj.com/articles/SB1043013622300562504 |access-date=November 22, 2018}} 5. ^{{cite news |last=Daily |first=James |title=Are the X-Men Human? A Federal Court Says No |url=https://lawandthemultiverse.com/2011/12/27/are-the-x-men-human-federal-court-says-no/ |work=Law and the Multiverse |date=December 27, 2011 |access-date=November 22, 2018}} 7 : 2003 in case law|2003 in the United States|Action figures|Marvel Entertainment|United States Court of International Trade case law|Toy industry|X-Men |
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