It seems the alt.nerd.obsessive types have an even looser grasp on reality than I realized. From Fans Howl in Protest as Judge Decides X-Men Aren’t Human:
Marvel subsidiary Toy Biz Inc. pushed Judge Barzilay to declare its heroes nonhuman so it could win a lower duty rate on action figures imported from China in the mid-1990s. At the time, tariffs put higher duties on dolls than toys. According to the U.S. tariff code, human figures are dolls, while figures representing animals or “creatures,” such as monsters and robots, are deemed toys.To Brian Wilkinson, editor of the online site X-Fan, Marvel’s argument is appalling. The X-Men — mere creatures? “This is almost unthinkable,” he says. “Marvel’s super heroes are supposed to be as human as you or I. They live in New York. They have families and go to work. And now they’re no longer human?”