Would paying extra 24$ on a 400$ rug be unreasonable when importing it?

To me well it is a tax, but in the end not that significant one.

> Can we agree that the law as it was intended was completely raped and abused ?

Not really, is there a source for the rationale of the de minimis exemption?

$800 was set out of desperation. CBP was overwhelmed and underfunded, so the executive increased the de minimis to significantly higher than any other country ti relive their workload. The proper solution would have been for Congress to increase funding to maintain a reasonable de minimis (many countries use around $50-200), but that wasn't happening.

Can we agree that the language of sexual violence is inappropriate in this context?

The last time congress changed the de minimus threshold, it gave the following context in the corresponding Act:

FINDINGS.—Congress makes the following findings: (1) Modernizing international customs is critical for United States businesses of all sizes, consumers in the United States, and the economic growth of the United States. (2) Higher thresholds for the value of articles that may be entered informally and free of duty provide significant eco- nomic benefits to businesses and consumers in the United States and the economy of the United States through costs savings and reductions in trade transaction costs. (b) SENSE OF CONGRESS.—It is the sense of Congress that the United States Trade Representative should encourage other countries, through bilateral, regional, and multilateral fora, to establish commercially meaningful de minimis values for express and postal shipments that are exempt from customs duties and taxes and from certain entry documentation requirements, as appro- priate

What exactly does suggest to you that this is intended for personal, non-commerce use?