"Gifts you bring back for your personal use must be declared, but you may include them in your personal exemption. This includes gifts people gave you while you were out of the country, such as wedding or birthday presents, and gifts you have brought back for others.
Gifts intended for business, promotional or other commercial purposes may not be included in your duty-free exemption.
Also note that by federal law, alcoholic beverages, tobacco products and perfume containing alcohol and worth more than $5 retail may not be included in the gift exemption."
Duty Free Exemption -- The duty-free exemption, also called the personal exemption, is the total value of merchandise you may bring back to the United States without having to pay duty