6 . 8 ▁percent . ▁ ▁Background ▁The ▁Harm on ized ▁Tar iff ▁Sch edule ▁in ▁U . S . ▁law ▁distinguished ▁between ▁two ▁types ▁of ▁action ▁figures ▁for ▁determ ining ▁tar iffs : ▁doll s , ▁which ▁are ▁defined ▁to ▁include ▁human ▁figures , ▁and ▁to ys , ▁which ▁include ▁" non human ▁cre atures ". ▁Because ▁duties ▁on ▁doll s ▁were ▁higher ▁than ▁those ▁on ▁to ys , ▁Marvel ▁Comics ▁subs idi ary ▁Toy ▁B iz ▁argued ▁before ▁the ▁U . S . ▁Court ▁of ▁International ▁Trade , ▁that ▁their ▁action ▁figures ▁( including ▁the ▁X - Men ▁and ▁Fant astic ▁Four ) ▁represented ▁" non human ▁cre atures " ▁and ▁were ▁subject ▁to ▁the ▁lower ▁tar iff ▁rates ▁for ▁to ys ▁instead ▁of ▁the ▁higher ▁ones ▁for ▁doll s . ▁On ▁January ▁ 3 , ▁ 2 0 0 3 , ▁after ▁exam ining ▁more ▁than ▁ 6 0 ▁action ▁figures , ▁Judge ▁Jud ith ▁Bar zil ay ▁ruled ▁in ▁their ▁favor , ▁grant ing ▁Toy ▁B iz ▁re imb urs ement ▁for ▁import ▁tax es ▁on ▁previous ▁to ys . ▁ ▁Re action ▁Because ▁a ▁common ▁theme ▁in ▁Marvel ▁Comics ▁had ▁been ▁the ▁struggle ▁for ▁mut ants ▁like ▁the ▁X - Men ▁to ▁prove ▁their ▁human ity , ▁the ▁case ▁shock ed ▁numerous ▁fans . ▁Marvel ▁respond ed ▁to ▁these ▁concerns ▁by ▁claim ing ▁" our ▁hero es ▁are ▁living , ▁breath ing ▁human ▁be ings but ▁humans ▁who ▁have ▁extraordinary ▁ab ilities ▁... ▁A ▁decision ▁that ▁the ▁X