In December of 2011 a podcast produced by Radiolab discussed a legal issue involving Marvel characters, including the X-Men, the Fantastic Four, and Spider-Man (although the episode focuses on the X-Men). The "attorneys for a company that imported Marvel character action figures noticed that imported dolls were subject to a higher tax than toys, per the Harmonized Tariff Schedule. More importantly, dolls were distinguished from toys by “representing only human beings and parts and accessories thereof.”