I believe gifts are duty free up to $60, after that you get hit.
So, that's when you fall back to either slapping on the NAFTA paperwork, or, if it isn't eligible under NAFTA, then you go with 9966.00.00 for anything designed/intended for a 25yr+ vehicle.
And, as folks seem to agree, the buyer needs to bear the responsibility for all of the fees/duties and for dealing with the shipping company and/or gov't if there's an issue -> this is a general statement, if the seller was given clear instructions, but makes some significant error, then buyer and seller will obviously need to come to terms and both act in good faith - I believe 99.9% of the time, it works, and it's the basis of the trust we need for everything to work.
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