Agree with Kscott's comments. You had best cruise into the Customs website and study the bit about gifts and personal effects and the duties they can attract if they meet the criteria. It is all well covered in their document. All items need to be assigned a value and Customs are well onto artificially low values/bogus warranty repairs labels and so forth.
I now await all the postings about how mates/brothers/cousins have sent stuff from the States successfully to the mates/relatives in NZ without Customs catching on. You may occasionally fluke it but that is probably luck only same as not getting caught for gst sometimes. And the recommendations on forums that you have a mate break the law in USA on your behalf are laughable.
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