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Maximum tax free imports for the US.

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Hi Folks. Can anyone please tell me what the maximum allowable value is for goods imported to the United States, before one would be required to pay taxes or duties? Is there such a value, below which taxes or duties are not applicable?I would like to get a model aircraft kit from a Canadian designer, and have to ship it to the US first, before I can bring it where I live. (Outside US).Thanks in advance

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