Posting item to USA, will the receipient have to pay tax

If I send an item to the USA - (Chicago) by post (for example 1 pair of new shoes), will the recipient be charged tax to receive the goods ?

I have sent many things to the US over the years, including clothing. The recipient has never had to pay tax. I may be wrong on this (and someone please correct me if I am) but if something is being sent to someone as a gift rather than a company sending an item of merchandise then no tax is payable. This is because the sender will have already paid tax in their own country for the item, whereas companies that ship internationally may not have collected tax at the time of purchase.