Never done this before, but due to friends who want iPhones, I bought like 4 of them from China and will be bringing back the US.

I know I have a $800 exemption, and for anything after that up to $1800 (so $1000 worth), I have to pay 3% (which can be $30); but after $1800 it is charged on the harmonized rate. The harmonized rate for a cell phone is 0%.

The total value will be $3400, so it's over the $800 and the $1800 limits.

Do I charged $0 (over $1800 so harmonized tariff schedule of 0% duty) or $30 ($1000 * 3% fixed rate)?

I usually don't bother declaring gifts, but a friend of mine recently got caught not declaring a bunch of things and got heavily fined for it and now he gets inspected every single time he flies.