Judge Decides X-Men Aren't Human
An anonymous reader points to this Wall Street Journal article, writing "According to the U.S. Court of International Trade, the X-Men (along with other figures from the Marvel universe) aren't human. The presiding judge subjected the figures to "comprehensive examinations" which included "the need to remove the clothes of the figure." Ironically, the X-Men, whose struggle for human acceptance has been a key theme in the series, were more easily classified as non-human than Kraven and Mole Man.
<comic geek pedant mode>
It's Spider-Man, not Spiderman
</cgpm>
And Superman was never human - he was always Kryptonian!
a world in progress...
I think that Ken and Barbie would be non-human by this criterion ...
According to the plot of Superman, he shares no DNA with us, he just happens to be roughly the same shape because evolution on Kryton followed a Parallel path.
On the other hand, Spider-man IS human, in fact according to the plot of the comic, he was a perfectly normal person up to the point in the story that he was bitten. Peter Parker dolls definitely should have been subject to the tax, according to the (admittedly very dumb) rules.
A pizza of radius z and thickness a has a volume of pi z z a