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The company said it is working with customs after Donald Trump closed a tax loophole on low-value parcels.
The value of goods brought into the US jumped 4% from November to December, official figures show.
The tech giant previously ruled out applications that were "likely to cause harm".
The BBC's Analysis Editor takes a look at the latest round of tariffs announced by President Trump - and what the US has got in return.
The firm says it could raise prices and make changes to its supply chains to deal with new import taxes.