For all the discussion on the pages of comic books about whether mutants are human or not, when it comes to the real world, Marvel is arguing fiercely that X-Men are not human. But it’s not an ideological debate, it’s all about taxes.
Toys manufactured in other countries and imported into the US are subject to taxes, but those taxes are lower if the toys represent non-human characters. That has led to Marvel lawyers arguing that an action figure representing, say, Wolverine, is actually “representing animals or other non-human creatures (for example, robots and monsters).” This argument leads to a good conversation on the questions of humanity and acceptance that have long been part of the X-Men storyline.
The great Radiolab podcast has a show that begins with two international trade lawyers who noticed an interesting distinction in taxation for categories of products being imported into the US. ‘Dolls,’ which are toys that represent humans, are taxed at 12%. ‘Toys,’ meanwhile, are, well, toys, but ones that don’t represent humans. Those are taxed at 6.8%. You can probably see where this is headed....