When I lived in Newfoundland I was making mohair bears and a friend in NJ and I decided to do an exchange .. I sent her a bear I made that was valued at about $100. thru Canada Post .. she got it fine and paid no duty .. when hers came, she put a value of $40.00 on it and sent it UPS not realizing that UPS is much better used within the US but sending to Canada UPS is awful ... they tried to charge me $80.00 "brokerage fees" plus some kind of tax .. I refused it and it was sent back to her ... she sent it back to me and I received it (two months later) via USPS .. when that came to the door I was met with a $70.00 duty bill even though she had "gift" on it and it was still $40.00 .. why? Because she had "Charlene's Bears" in her address label so they classified it as a business .. I sent it back again.
If you receive anything from an individual, it is fine and can be called a "gift" but "Charlene's Bears" even though it was a sewing machine in her living room, they call a business and it could not be a "gift" .. she returned it to me again with just her name on it and I was charged NOTHING ... hence I don't order anything anymore from any business or stores in the US ..
Toby