It was reported earlier that Marvel was looking to have their mutant characters ruled as being not human in an attempt to not have to pay large import taxes on their action figures. If X-Men and other mutant characters are considered human beings, then they would classify their action figures under the “doll” category, meaning the tax rate for imports would come be12% as opposed to rate of 6.8% for non-human toys.
The US Government sided with Marvel saying “Whatever the degree is to which they resemble human beings, the court finds that these action figures do not represent human beings …These fabulous characters use their extraordinary and unnatural physical and psychic powers on the side of either good or evil,”
