Oh I thought the price increase happened April 1? I'm not sure though...
As for duty free, I thought you only had to declare things that came from outside the US to be taxed for them? If she bought the item in the US, does she still get taxed upon returning?
This is absolutely correct. If she lives in the US and is coming back to the us, she doesn't have to declare the bracelet. Only items she bought overseas that are super expensive.