AlohaStyle
BoM Sept '12 & Aug '13
Thanks, that's the first I've heard of this. Reading through the links, this changed as of 1/1/18. Looks like $800 - $1,800 is 4% taxed. Over $1,800 is according to the chart which if I read correctly, is $9.92/kg + 25%... good luck customs agent figuring that out exactly lol.https://www.cbp.gov/travel/international-visitors/kbyg/customs-duty-info
Couple of paragraphs down is a section labeled Cuba. Maybe you can make more sense of it then I did. I didn't mean to imply that you can't bring in more then $1800 in goods, just that it becomes more complicated and falls into a "non-personal" classification.
From your link:
In particular, HTSUS 9804.00.65 allows for the duty-free importation of personal-use articles from a Column 2 country when the fair retail value of such goods is under $800. Also see 19 C.F.R. 148.33. HTSUS 9816.00.20 establishes a duty rate of 4% of the fair retail value for personal-use articles under $1,000 imported from a Column 2 country. Thus, any articles imported under this section for personal use with a value of under $800 can be imported duty free, and any articles imported for personal use with a value between $800 and $1800, will be subject to a flat 4% duty rate. Any articles valued over $1800, regardless of whether for personal use, will be subject to entry and should be classified, appraised, and assessed duty appropriately under the specific HTSUS Column 2 rates. Also see 19 C.F.R. 148.101 and 148.102. Any commercial importation, i.e., not for personal use, is subject to entry requirements and payment of applicable duties, fees, and taxes.
The HTSUS Column 2 rate link:
https://www.usitc.gov/tata/hts/index.htm
The chart from that link, column 2:
https://hts.usitc.gov/current
But at the end of the day, I think customs just plays it by ear with the person in front of them and how that person acts. If they don't like the person, or the customs agent is feeling strict, he'll make up a duty. I've heard many stories of random small duties that are made up from thin air, both US and Canada. One Canadian I know brought back 450 cigars and 15 bottles of liquor. He declared it all. Canadian customs are known to tax heavy with people over the limit. He questioned my friend if he really had that much and my buddy was really nice about it saying yes, he loves cigars and rum, and was bringing back gifts too. When he got to the next agent to pay duty, he was rung up $11. He turned around to the guy that questioned him and just got a smile from him. lol