Help with Import Duties / Taxes from Europe to USA

Hey guys, I need your help on this.

I'm from Europe, and would like to ship shoes to the United States. 
What's the maximum value you can import from Europe until you have to pay import duties / tax?

I will mark it as gift, but I need to fill in the value on the custom form.
Normally I will put a low value, but this package is shipped with insurance.
Incase the package gets lost, the post office will refund the money that is stated on the custom form.

Thanks for the help. The buyer wasn't sure about this.



 

I think it's $200.

Nawzlew said:

I think it's $200.

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Thanks for the reply and info.