Answer: Dodge Import Taxes
In 1994, the Marvel Comics subsidiary Toy Biz went to court to argue that the assortment of people holding the X- Men and X-Men Make The members of the X-Men universe were not humans, they were mutants. What motivated them to come up with such an argument? An offer to protect mutants as a brand? A legal attempt to punish toy manufacturers and comic publishers of Copy-Cat mutants?
None of the above; Their argument for the quintessence of the mutants of the X-Men was none other than the desire to pay a lower tax rate on imports of X-Men universe action figures made in foreign factories. According to the Harmonized Tariff Schedule, imported, human-like dolls were taxed at 1
In January 2003, Toy Biz finally managed to argue that figures from the comic series X-Men, Spider-Man, and Fantastic Four are mutated humans, with a lower tax rate for a short time and the status of the characters as non-humans would have retired. Since then, the timetable of the Harmonized Tariff has been changed to eliminate the distinction between dolls and other toys now in the same tax code.