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這官司聽起來好妙...
"1993年，國際貿易律師Sherry Singer和Indie Singh在一本聯邦關稅分類書中找到了一個有趣的規定，如果一個玩偶代表人類，比如芭比娃娃，就會歸類為娃娃(doll)，如果玩偶代表著非人生物，例如機器人、怪物、惡魔等則會歸類為玩具(toy)。
一般來說，這只會是一個報關申請上的技術問題，但是兩位律師意外的發現，娃娃的稅率是12%而玩具的只有6.8%，整整少了快一倍，帶著這個發現，他們找到了當時專門製作漫威授權玩具的公司-Toy Biz，並在簡單的商議之後，兩名律師帶著裝滿漫威公仔的手提袋前往美國海關與邊境保護局的總部，試圖說服政府X戰警系列的角色並非人類。
當然，美國海關並沒有接受他們的說法，且不說藍魔鬼這種全身藍皮膚的可能尚有爭議，X教授從外觀看起來就是一個坐輪椅的普通老人好嗎！說服失敗的兩名律師便直接向美國國際貿易法院申請裁決，期待法院能夠回答一個難解的哲學問題：「什麼是人? 」"
https://www.facebook.com/EuroAmericadiscussion/posts/898134121042078
還真的有法庭文件欸.
"The figure of 'Kingpin' resembles a man in a suit carrying a staff. Nothing in the storyline indicates that Kingpin possesses superhuman powers. Yet, Kingpin is known to have exceedingly great strength (however 'naturally' achieved) and the figure itself has a large and stout body with a disproportionately small head and disproportionately large hands. As it is, the figure is designed to communicate the legendary and freakish nature of the character. Even though 'dolls' can be caricatures of human beings, the court is of the opinion that the freakishness of the figure’s appearance coupled with the fabled 'Spider-Man' storyline to which it belongs does not warrant a finding that the figure represents a human being."
https://web.archive.org/web/20170201023842/http://www.cit.uscourts.gov/SlipOpinions/Slip_op03/slip-op%2003-2.pdf