The rules are complicated, but in general, you will be assessed a duty of 10 percent of the total value of all items exceeding your exemption. Certain items are never allowed to be brought into the United States under any circumstances. Penalties for misrepresenting your foreign purchases or importing restricted goods range from confiscation to fines and even imprisonment. When in doubt, ask, and above all, be truthful. Complete United States Customs rules and regulations can be found online.
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