I mean, say, you want a really nice camera, or a drone, or maybe a gaming laptop, and since those things are made in China, they are too expensive to buy right now in the US, since tariffs are over 100%. So you just go to Canada, buy the thing, unpack it from the packaging, and pretend like its just personal items. Just like a smartphone.
AFIAK, border agents usually don’t ask if you bought your phone in the US or from outside, they shouldn’t ask about other personal electronics, right?
I agree with you on this, but CBP is certainly within their legal rights to interrogate you on the origins of your personal electronics, and they can make a determination that your stuff is subject to duty if it’s over the limit and they don’t believe you are reimporting.