Can anyone help me with Import Duties (USA)

[Kobalt]

I'm looking to buy an external DAC (basically an external soundcard) from Australia. If it's declared at $100 AUD ($91), will I have to pay any taxes on it? Does anyone know how the import taxes work here? In the past the seller has just declared a really low value, but he doesn't seem to want to to this...

[STEvil]

Pay taxes on any PC parts when going from US to Canada that were not manufactured in US.. i'd assume its the same deal.

[cirthix]

I've shipped stuff to Canada with the real value listed and they didn't have to pay any taxes on it, but I never shipped stuff to Australia.