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Any Customs Duties / Fees / Taxes for High End Cards Shipped from Canada to the USA?

I know the reverse is true for USA to Canada, but what about the case of high end sports cards shipped from Canada to the USA? Does the USA recipient have to pay customs duties / fees / taxes? I thought with the NAFTA, this would be $0.00. I am completing a very high end trade. We are both shipping via UPS. I do not want to be stuck with a large duties bill that makes the trade pointless. Thoughts? Previous experiences? The value of the item being traded is $10k+

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