Sharing a recent experience that might be helpful to others. In November, I came in to JFK from St. Barth via St. Maarten, I had spent €15800 at H and had some other incidental purchases. I was traveling with one family member (my sister).
I confirmed at the kiosk that I had goods to declare but interestingly enough, I did not get the dreaded X on my form. When I went to the immigration officer, he asked a few random questions about the travel and then asked if I had goods to declare. When I said yes, he seemed very surprised. He looked at the form and noted that I had check yes. He then ask what I purchased. I told him that we had each gotten a handbag and some scarves. He asked the value and I told him mine. He then said something along the lines that “there are 2 of you and you are just over the limit” but I noted that we each bought a handbag and scarves. At that point, he sent us on to an officer to pay. We arrived in the office and the sole officer was expecting some big flight and he did not want to deal with us. He asked another officer to walk us to the exit and speak to the agent there. The agent there had the choice to wave us through or charge the duty. She chose to charge the duty.
She looked at the receipt and assessed duty as follows: $1600 exemption, 3% for first $3000, then worked with us on the rest. She backed out the leather first (from the personal exemption and flat 3%), which was is usually 9%, then did the scarves, which were 3%, then calculated the residual at 9%...so total duty was approximately $650.
A couple of things to note. I agree with others, it is up to the agent and they can work with you as they see fit within the prescribed guidelines. You should always behonest and friendly. They do not want to convert euros so treat them like dollars. THey will not backout or recognize VAT.
The agent told us that she had nailed quite a few people that day, and even had given them a chance to come clean, but they didn’t...and they received HUGE fines. She reiterated that it is best to be honest as once you are flagged, you are on the “search list” for a very LONG time.
I would far rather have the piece of mind of declaring and pay the duty then fret about the consequences.
That’s my experience...hope it helps someone!