Of Humans, Super Humans and Mutants: a Federal Court Story



Back in the 2000s, the curious case of Marvel toys, their “species” and their taxability grabbed eyeballs. As per the law of the land, playthings which resembled humans(i.e, dolls) were subject to a higher rate of taxes than their non human counterparts(i.e, toys). Attorneys who worked for a company importing Marvel toys found this out and the company sued for a declaration that those playthings should  specifically be categorized as toys and not dolls, because they are non-human entities, mutants to be specific. Hence, the tax rates need to be adjusted accordingly.

The case went on for several years and it was ultimately decided by The Court of International Trade in favour of the company and the Marvel characters came to be taxed at a substantially lower rate.

So much for the super traits of these super humans, oops, super “humanoids”!


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