Decision between Toy Bitz & United States

    U.S. law divides differently characteristic between dolls and toys for limit their tariffs. Toys are nonhuman creatures and dolls are human creatures. Because dolls' duties are higher than toys'. Result that Marvel Comics argued that their  action figures such as  X-Men are nonhuman creatures to pay tariff in toy rate.
        On January 3,2003 . Court judge to pay reimbursement to Toy Bizs for paid taxes.