Because it's below the $800 minimum on which import duty is required for a parcel imported by a single person on a single day. So Amazon would have to pay the d

Because it's below the $800 minimum on which import duty is required for a parcel imported by a single person on a single day. So Amazon would have to pay the duty on whatever they import, and you wouldn't. It does become a loophole if the duty is much higher than the price of shipping.