Purchase from Canada

Import duties vary by county, type of item, value, and other factors.   Canada is a close trading partner so import/export duties are generally somewhat low.  I've bought and sold several audio items from our Canadian neighbors.  It's been my experience as a buyer, no import duty was imposed.  On the other hand, the Canadian buyer has sometimes paid duties for purchased items.  There are many online services to calculate duties which you can check to be certain, including SimplyDuty.  

Perhaps someone in the Agon framework can chime in? kendrick2,have you 

Thank you all for your helpful responses!

I've bought several used items from Canada shipped to me in USA. Never paid any extra fee except eBay and PayPal fees, and tax the system now collects, even on used items, even tax on shipping cost.

I always have the item insured based on it's value rounded up, you end up paying tax on that also.

State tax plus possible duty and brokerage would apply.

Your best bet would be to pony up for the fastest rate of shipping which in my experience nets you the lowest fees and also minimizes the chances of shipping damage.  

Have the seller mark the item clearly as used will help.  Undervalue at your own risk, I've done it but again only with the fastest shipping option being used.