High priced cards from Canada

Anyone ever receive a high priced card from Canada (i.e. > $1500)? If so, how does the customs declaration work and its potential effect on taxes in the USA (if any?)
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PoppaJ
Always looking for Topps Salesman Samples, pre '51 unopened packs, E90-2, E91a, N690 Kalamazoo Bats, and T204 Square Frame Ramly's
Or Regional Canadian Baseball Issues?
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