It's not about the tariff code, but type of shipment. Non-gift shipments get taxed with 25% no matter the value (although sometimes they let things pass under $30-iah which used to be the limit for toll free import). Gift shipments have a toll free limit of 1000 NOK (about $90) as long as it's sent by a private individual to another. Above that, back to 25% (+ procesing fee).