As a side note. Beware when exporting to the USA using UPS. Especially when having the receiver pay for imports and taxes. UPS does not enforce payment. They will hand out the package before receiving the taxes and tolls. Then, they force you, the exporter, to pay, since you’ve agreed to it by accepting their terms and conditions. I’ve learnt this the hard way.
That explains why they gave me the package and then sent me a bill for import duties a month later.
But if the value is high or you've landed on their naughty list, they'll have you pay before receiving the package.