Toy Biz, Inc. v. United States
27 Ct. Int'l Trade 11, 248 F. Supp. 2d 1234, 27 C.I.T. 11 (2003)
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Rule of Law:
For a toy figure to be classified as a 'doll' under the Harmonized Tariff Schedule of the United States (HTSUS), it must represent 'only human beings.' A figure with non-human physical characteristics or that represents a creature known to be non-human (such as a 'mutant') does not meet this definition and is instead classified as an 'other toy.'
Facts:
- In 1994, Toy Biz, Inc. imported various toy action figures from China based on Marvel Comics characters from series like 'X-Men,' 'Spider-Man,' and the 'Fantastic Four.'
- The figures were poseable plastic toys, generally five to ten inches in height.
- Many of the figures possessed non-human physical characteristics, such as Wolverine's claws, Dr. Octopus's mechanical tentacles, Storm's mane-like hair, and Black Bolt's wings.
- The 'X-Men' characters were known in popular culture and marketed on their packaging as 'mutants,' described as 'people born with ‘x-tra’ power.'
- The 'Fantastic Four' and 'Spider-Man' characters were similarly depicted with superhuman abilities and non-human or exaggerated physical traits.
- The packaging for some action figures also included accessories, such as weapons, and trading cards depicting other characters from the same series.
- Toy Biz also imported an item called 'Jumpsie,' which consisted of a ten-inch girl doll, a toy trampoline, and other small accessories like a comb, with a mechanism allowing the doll to 'jump' on the trampoline.
Procedural Posture:
- The United States Customs Service ('Customs') classified action figures imported by Toy Biz, Inc. as 'Dolls' under HTSUS subheading 9502.10.40, dutiable at 12%.
- Customs classified the trading cards included with the figures separately as 'Other printed matter' under HTSUS subheading 4911.99-6000.
- Customs classified an item named 'Jumpsie' as a 'Doll' under HTSUS subheading 9502.10.40.
- Toy Biz challenged these classifications by filing an action in the United States Court of International Trade, the court of first instance for this matter.
- Toy Biz contended the action figures should be classified as 'Toys representing... non-human creatures' under HTSUS subheading 9503.49.00, dutiable at 6.8%.
- After the parties stipulated to the material facts, both Toy Biz (Plaintiff) and the United States (Defendant) filed cross-motions for summary judgment.
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Issue:
Are action figures that represent characters with non-human features, such as claws or wings, or are identified as 'mutants,' properly classifiable as 'dolls representing only human beings' under HTSUS heading 9502?
Opinions:
Majority - Judge Barzilay
No, action figures with non-human features or identities are not classifiable as 'dolls representing only human beings.' The court held that the HTSUS tariff schedule's language 'Dolls representing only human beings' (heading 9502) is narrower than the language in the previous Tariff Schedules of the United States (TSUS). The addition of the word 'only' was an intentional change by Congress to constrict the definition of 'doll.' The court reasoned that 'representing' means more than merely 'resembling'; a figure must be an embodiment of a human being. Because the action figures at issue are known as 'mutants' or possess clear non-human characteristics, they represent something more than or different from human beings. Even a single non-human feature, or the context provided by the character's story and marketing, is sufficient to preclude classification as a doll. Therefore, the figures are properly classified as 'other toys' representing 'non-human creatures' (heading 9503). The court also found that the included trading cards are 'accessories' that enhance the play value of the figures and should be classified with them, not separately. Conversely, the court found that 'Jumpsie' is properly classified as a doll, as the girl figure provides the 'essential character' of the set, and the trampoline is merely a subordinate accessory.
Analysis:
This decision established a significant precedent as a case of first impression interpreting the HTSUS 'dolls' provision. It formally recognized that the HTSUS narrowed the definition of 'doll' from the broader standard under the prior TSUS, requiring a figure to represent exclusively a human being. By creating a holistic analysis that considers not just physical appearance but also a character's cultural identity and marketing, the ruling provided a new framework for classifying humanoid toys. This case directly impacts how toy importers classify figures with fantasy or sci-fi characteristics, pushing many action figures from the 'doll' category into the 'other toys' category, which at the time had different tariff implications.
