I am always amazed at the shenanigans people go through to avoid declaring items which are required to be declared. First, it's required. While smuggling a couple of phones into the US won't likely land you in federal prison for 5 years, it's nonetheless a felony and, at a minimum, will make you ineligible for GE and put you through a hoover the next few times you come through. Second, duty is often low and often not collected. Third, if you are bagged, the duty will be collected, penalties assessed and the items possibly seized.

For $30 or thereabouts, this is plain silly.