You probably did not realize that the official legal position of Marvel is that contrary to the general thematic content of the Marvel Universe, mutants are not people. A recent Radiolab podcast brings
the shocking true story, but it's easy enough to summarize: Marvel-licensed action figures are generally made abroad and imported into the United States. But "dolls" (which are representations of people) face a higher import duty than "toys" (which are representations of non-humans), so it's in the interests of Marvel to argue that X-Men action figures should be taxed at the low non-tariff rate. ...
What we have here is a federal 12% sales tax on dolls, but only if the dolls are made in foreign countries, and a different -- arbitrarily lower -- 6.8% federal sales tax on toys, but again only if the toys are made in foreign countries.
