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According to the NAFTA...

Agreement U.S. made goods returning to the United States are usually eligible for duty-free treatment. The provision 9801.00.10 in the Harmonized Tariff Schedule (HTS) allows U.S. made products to return to the U.S. without duty requirements. However, the provision stipulates the goods value could not have been advanced nor the condition improved while abroad. In other words, if an item was repaired or improved, duty could be owed on either the fair market value of the labor or the item as it has been changed.

She should not pay any duty as per stipulation above unless there is some other hidden cost that I'm not aware of.

If a thing's worth doing, it's worth doing well

Edits: 06/27/17

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