Yes. The first time the gift enters the country, you have to pay taxes on it. Sometimes you can get someone who will let it slide, sometimes you're charged tax on it.
I am asked what the contents of the parcels I'm receiving are whenever I travel to the US. I just give them honest information and no attitude. Don't get chatty with them, they aren't trying to be your friends. Just be polite, honest and cooperative even if they are giving you a rough time -...