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US residents returning from most countries get an $800 personal exemption on goods for personal use — above that, you pay duty on the excess, but there's no penalty just for going over as long as you declare it. Alcohol has a separate duty-free limit: 1 liter for most destinations, but up to 5 liters if you're returning from a Caribbean Basin Initiative country and at least one liter is a local product.
The bigger risk usually isn't the dollar limit — it's bringing back something restricted or requiring documentation, like wildlife products, antiques, or fresh food. Always declare everything; under-declaring is what leads to fines and seizures, not honest mistakes.