Pins. everyone needs pins and we all loose them over the year. You can give new sharp pins in nice boxes.
Small snippet scissors are a great deal too. If you want to get creative, get some fat 1/4's and a pattern for it and put it all together in a nice box. Nice needlecases. I gave one friend a nice wooden iron for paper piecing and the handle was a needlekeeper. got that on etsy for a good price. wooden seamripper handles. got a few from someone here and just had to put the seamripper in the handle.