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About: Toy Biz, Inc. v. United States     Goto   Sponge   NotDistinct   Permalink

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Toy Biz v. United States was a 2003 decision in the United States Court of International Trade that determined that for purposes of tariffs, Toy Biz's action figures were toys, not dolls, because they represented "nonhuman creatures". This decision effectively halved the tariff rate, from 12 percent tax to 6.8 percent.