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Unless exempt, all imported commercial goods are subject to customs duties and taxes based on their HS Code tariff classification. Generally speaking, it is the importer of record who will pay the import duty and tax.
For Customs purposes, clothing, jewelry, photography equipment, portable radios, and vehicles are considered personal effects and cannot be brought in duty-free as household effects.
Customs occurs after you pick up your checked luggage from baggage claim. If you did not check any bags, then you can bypass baggage claim and proceed straight to customs with your carry-on luggage. All your luggage checked and carry-on may be subject to screening at customs.
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