Only some of that value is the sting that HMRC stick on it, the biggest amount, is the charge that ParcelFarce put on, for paying the fee for you to retrieve your parcel from the Customs department.
If KO USA do not put the correct value, and your parcel goes missing, then they will be at a financial loss, as the courier will only pay out the value on the invoice. In saying that though, the person must have incorrectly filled out the mailing form, as it should of stated that the repair item was not a sale, and that the repair value should of also been put on the invoice. No Dury should of been paid.
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