Toy Biz v. United States was a 2003 decision in the United States Court of International Trade that determined that for purposes of tariffs, Toy Biz’s action figures were toys, not dolls, because they represented “nonhuman creatures”.[1] This decision effectively halved the tariff rate, from 12 percent tax to 6.8 percent.[2]
A similar thing happened in the UK , the tax man got narky with a food manufacturer over a cake/biscuit (cookie for our American friends) distinction. Cakes and biscuits are taxed differently.
This little blog-post thing explains it better than I could.
https://www.astonshaw.co.uk/jaffa-cake-tax/