http://www.cit.uscourts.gov/slip_op/Slip_op01/01-9.pdf
In order to get around a 12% duty on dolls, the owner of the toy company argued, and won, that the X-Men action figures don't represent human beings, instead they are: "[t]oys representing animals or non-human creatures (for example, robots and monsters), because they represent creatures other than human beings."
According to the Citizen article, the judge performed a minute examination of the dolls, including, if I remember correctly, undressing them.
Boy, I can't wait for genetically altered humans to come off the assembly lines . . . .
Todd
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