Toy Biz v. United States

Toy Biz v. United States

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 toys, not dolls, because they represented "nonhuman creatures."

Background

U.S. 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.

Reaction

Because a common theme in Marvel Comics had been the struggle for mutants like the X-Men to prove their humanity, the case shocked comic book writer Chuck Austen and numerous fans. 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."

References

* [http://www.cit.uscourts.gov/slip_op/Slip_op03/slip-op%2003-2.pdf Toy Biz v. United States] . United States Court of International Trade, January 3, 2003. (PDF)


Wikimedia Foundation. 2010.

Игры ⚽ Нужно сделать НИР?

Look at other dictionaries:

  • List of United States magazines — This is a list of magazines from the United States.For a complete list, see .Agriculture* Bovine Veterinarian * Citrus Vegetable * Dairy Herd Management * Dealer Applicator * Drovers Magazine * The Grower * Hoard s Dairyman * The Packer * Porker… …   Wikipedia

  • The Avengers: United They Stand — Format Animated Created by Stan Lee Developed by Fox Studios Starring …   Wikipedia

  • Marvel Toys — Industry Toys Fate Merged Predecessor Charan Industries Inc. Successor Marvel Enterprises Founded 1988 Products Games, Toys Children s Vehicles; D …   Wikipedia

  • Diamond Select Toys — and Collectibles, LLC (DST) Type Private Founded 1999 Headquarters Timonum, Maryland United States Number of locations …   Wikipedia

  • Mattel — Mattel, Inc. Type Public company Traded as NASDAQ: MAT NASDAQ 100 Component …   Wikipedia

  • Action figure — An action figure is a posable character figurine, made of plastic or other materials, and often based upon a movie, comic book, video game, or television program. These action figures are usually marketed towards boys. Redressable action figures… …   Wikipedia

  • Mego Corporation — For other uses, see Mego (disambiguation). The Mego Corporation was a toy company that dominated the action figure toy market during most of the 1970s. The Mego Corporation was founded in the early 1950s by David Abrams and was mostly known prior …   Wikipedia

  • Hasbro — Not to be confused with Hasbara. Hasbro, Inc. Type Public company Traded as NASDAQ:  …   Wikipedia

  • Marvel Legends — This article is about the action figure line of Marvel characters. For the video game formerly titled Marvel Legends , see Marvel: Ultimate Alliance. For the comic book, see Marvel Legends (comics). Marvel Legends 4 , 6 , 8 , and 12 Action Figure …   Wikipedia

  • McFarlane Toys — Todd McFarlane Productions, Inc. Type Subsidiary of Image Comics Industry Comics and Toys Founded Tempe, Arizona, USA (1994) …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”