The Humanity behind the Mask: A Story of Tax and Betrayal

Christopher Doval, Esq. Assistant Professor of Management and Marketing Virginia State University Reginald F. Lewis School of Business at Virginia State University Don Anque, J.D.

Building Student understanding of the Law and Ethics in Business

Areas of Improvement Argument Structure Role and Responsibility of the Judiciary The Importance of Strong Legal Research Business Ethics Contemporary Moral Standards

Toy Biz v. U.S. Customs Toy Biz

The toy division of Mar vel Entertainment. The import and export of action figures assembled over seas is a billion dollar industry annually. Under the Harmonized Tariff Schedule, Mar vels action figures have traditionally been considered Dolls

U.S. Customs
According to the Harmonized Tariff Schedule... Dolls are taxed at 12% Defined: Dolls represent only human-beings and parts and accessories thereof Other Toys are Taxed 6% Defined: Toys representing animals or other non-humans

Toy Biz v. U.S. Customs

So wait, are you saying U.S. Customs they are trying to say According to the Harmonized Tariff The toy division of Mar vel that the X-Men arent Schedule... Entertainment. humans? Yep. I 12% Dolls are taxed atdont get it either.
The import and export of action figures assembled over seas is a billion dollar industry annually. Defined: Dolls represent only human-beings and parts and accessories thereof Other Toys are Taxed 6% Defined: Toys representing animals or other non-humans

Under the Harmonized Tariff Schedule, Mar vels action figures have traditionally been considered Dolls

Toy Biz v. U.S. Customs

According to in Doesnt that fly the Harmonized Tariff Schedule... the face of 50areyears Dolls taxed at 12% The import and export of action figures assembled over seas is a Defined: Dolls of publishing! represent only billion dollar industry annually. human-beings and parts and The toy division of Mar vel Entertainment. Under the Harmonized Tariff Schedule, Mar vels action figures So they are been considered have traditionallygoing to throw away 50 years for a tax break? Dolls accessories thereof
Sigh. Taxed it gets Other Toys areYep, but 6% worse.

U.S. Customs

Defined: Toys representing animals or other non-humans

Mutants: Human Beings or Sci-fi Monsters?

It actually turns on a distinction between human beings and mutants.

Mutants in humanity
-Being Cancer Prone -Extra Fingers or read Have they ever Toes a comic book! -CCR5 Delta 32 in 5%-14% of Northern Europeans An allele that provides resilience to the bubonic plague and HIV -Some Women because of t wo X Chromosomes have a forth 4th Cone. SubSaharan indigenous inhabitants have 1 of 2 sickle cell genes making them more resistant to malaria

Mar vels X-men are Mutants

Mutants also known as "homo superior" are an offshoot sub-species of humanity who are born with genetic abnormalities which grants them abilities, an appearance, or powers beyond the normal variation expressed in the human genome. While their appearance, abilities, and I dont think so, but they have read the Oxford attitude towards their evolutionary cohorts English Dictionary... varies widely, all Mutants possess the socalled "X-Gene" which expresses itself around A "mutant" is an "individual (or, formerly, a species puberty and causes the individual mutant's or form) which has arisen by or powers to emerge. which carries a undergone mutation, or Mutants have been been the victims of considerable persecution mutant gene (in Science Fiction, usu[ally] an throughout their history on earth. individual with freak or grossly abnormal anatomy, abilities, etc.).

Mutants: Human Beings or Sci-fi Monsters

Mutants in humanity
-Being Cancer Prone -Extra Fingers or Toes -CCR5 Delta 32 in 5%-14% of Northern Europeans An allele that provides resilience to the bubonic plague and HIV -Some Women because of t wo X Chromosomes have a forth 4th Cone. SubSaharan indigenous inhabitants have 1 of 2 sickle cell genes making them more resistant to malaria

Mar vels X-men are Mutants

Mutants also known as "homo superior" are an offshoot sub-species of humanity who are born with genetic abnormalities which grants them abilities, an appearance, or powers beyond the normal variation expressed in the human genome. While their appearance, abilities, and attitude towards their evolutionary cohorts varies widely, all Mutants possess the socalled "X-Gene" which expresses itself around puberty and causes the individual mutant's powers to emerge. Mutants have been been the victims of considerable persecution throughout their history on earth. -Mar vel Comics Web Site

How on earth did Marvel convince them of all this?

Obser vation 2

With three observations.

The X-Men are known as Mutants in Pop Culture Customs recognizes that some knowledge of popular culture is necessary for identifying certain figures

X-Men figures are marketed and packaged as mutants "The importer's own consistent reference to the subject merchandise [by name] is a factor for tariff classification purposes" Finding reference to article on packaging by a particular name a "significant" factor

As a whole and in a wider context does it represent a human being and only a human being.

1 non-human feature = Not a human being. Robotic Eye or Claws? Strange Clothing

Customs Casual Observer Test

What do we really expect on the inside?

Nope, even though Customs Casual Observer Test we know hes suppose to represent a And...hes not human? human being in a suit.

Doll?

Doll?

Just One Non-Human Feature?

Matell Spokesperson: Its

important to remember that Barbie is a doll who stands 11.5 inches tall and weighs 7 ounces .25 she was never modeled on the proportions of a real person.

Matell Website FAQ: "Barbie

doll is not scaled to human measurements. The Barbie doll was developed after Mattel studied the popularity of paper fashion dolls among children.

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.

Dolls and Their Accessories

For Girls For Boys

Mutant with Wings

Mad Scientist with Extra Robot Arms Grotesquely Misshapen Woman with Purse

Oscar Pistorius, Olympian

Steve Zee, Professional Bodybuilder

Student Outcomes
Policy Implications? Creating Law with Clarity The Power of Common Law Stifling Creativity? Reality of Application of Law Legal Ethics Logic and Argument Structure Business Ethics American with Disabilities Act Human Rights Ramifications of Legislation