It's kinda hard getting stuff through customs, but if the parcel is marked at a lower value like 100USD, then the tax added is similar lower than it would be when marked 500USD. - and this somehow has a 10USD value. As for the gift no tax thing, well YES! gifts are not taxed until a certain value. And I do believe this parcel is worth more than the non-taxable gift value.
KimT
(I usually get the LEGO removed from the box and polybags by sender and that confuses customs to allow it in at a low tax rate)