Apprently the US Supreme Court says they are not.
You see, the good folks at Marvel sell action figures or their premier characters, as you might well expect. As you may also expect these action figures are made overseas and they must be imported. Being imported means they are subject to tariffs but not all tariffs are created equal. The tariff for dolls is significantly higher for more generic toys.
Legally, the definition of a doll is anything that represents a human and a toy is anything that represents a "non-human creature." Marvel and their manufacturer Toy Biz argued that the action figures were not human or even human-like and the
SCOTUS agreed.
hm-m-m-m