>>281556342
>>281556240
its per package , not per item. Doesn't matter if they open it or not.

https://www.whitehouse.gov/presidential-actions/2025/07/suspending-duty-free-de-minimis-treatment-for-all-countries/

Also, in the case of mixed packages the whole thing gets taxed based on the HIGHEST fees one to simplify processing. Its not charged per item within the package