Customs tarrifs are certainly mysterious and seem to be applied most often by UPS, Fedex or similar. I got caught for about the same amount but that was for a tank, argyll jacket, gillie brogues and a sporran in one order.

Ask your customs agent friend if there is a more favorable tarrif that the kilt can be billed to.

Don't seem to be caught with purchases that come in though the USPS. Haven't figured that one out.

Brian