The US decision to impose tariffs unexpectedly triggered ethical discussions about the life size sex doll. Supporters believe that raising the import threshold for US sex dolls will help regulate the market and curb the influx of controversial products involving minors or violent themes. Opponents point out that tariff policies are essentially economic means and cannot replace specific industry regulatory laws and regulations. This debate exposes a deeper contradiction: Should tariff adjustments carry the function of moral judgment? Under the lobbying of industry associations, some state governments have begun to explore tiered taxation plans to try to distinguish between ordinary adult products and special function products. This policy experiment may provide a new paradigm for global adult product trade regulation.