Although you will wish to rely on your own findings and verify accuracy, it is likely that a majority of "Made in Nepal" handicrafts may well be totally exempted from US Customs duties, when the goods enter that country. Although Policy and tariffs are always subject to change, we understand that Nepal, being a Less Developed Country (LDC), enjoys duty preference. For more complete up-to-date information and Current status, click on www.usitc.gov/tata/hts/bychapter/index.htm And for verification, check with your US shipper, Exporter, or Freight Forwarder because nepali Handicrafts, to quality for exemption, must be in full Conformity with the Harmonized Tarrif Schedule of the U.S. (latest updated version). Strict other requirements will apply including obligatory "Made in Nepal" labels on each item, etc. In carrying out your own investigation, you may find that there are also notable exceptions where goods are either subject to import duties or fall under a quota system: At the present, for example, those notable exceptions are cotton, rayon, polyester and there may be others. Rely on your own due diligence or check with informed sources in the USA, for current update and customs duty status.
Among the documentation which U.S. customs will require is the form 'A' which we display below for illustrative purposes