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He states, through the G.R.O.S.S. gag, that children are extremely impressionable and often make stereotypes based on what they know. In this case, Calvin makes a generalization that all girls are weird and strait-laced— but also not to be trusted. But, despite all that, the club that Calvin creates was made more to tease Susie, as that’s all children know how to do, and doesn’t truly hate her.