I hope I'm posting in the right part of the forum.

This is probably a stupid question, but is the $100 allowance for gifts remaining in the USA per person or per family? We usually don't travel over the Christmas Holiday season, but this year is an exception and I don't want to buy gifts in excess of the allowance. Alternatively, is there a schedule to work out what the duties will be on any excess if we exceed it? I am not opposed to paying, but wonder if it makes more sense in the circumstances to simply buy over there instead. The down side is it means testing our patience to the extreme and shopping on December 24th. I'm not sure I have the temperament or nerves for that