Step 1: Calculate the import tax. Rates for most electrical goods vary between zero and 14%. See here to see if your item is listed:
http://customs.hmrc.gov.uk/channelsPortalWebAp p/downloadFile?contentID=HMCE_PROD_009989
Otherwise phone the HMRC Tariff Classification Service Enquiry Line on 01702 366 077
Step 2: Decide whether the tax you've calculated is greater than �10. (Currently �7.98). If the answer is 'Yes' you've got to pay the tax. If the answer is 'No', the tax is waived.
Step 4: Check whether the value of the item is greater than �22. (Currently �17.56). Obviously it is, so you'll have to pay VAT. (Otherwise you wouldn't have had to do so).
Step 4: Calculate the VAT. On electrical goods this will be 17.5% but you should note that VAT is charged on the value of the goods, on the cost of the carriage and on the import tax (if any) as previously calculated. (Yes, that's a tax on a tax!).
Step 5: Add together the tax (if any) and the VAT. Then add a further �8.00 inspection fee to your total. (The inspection fee is only waived when there's no tax or VAT to pay).
Your total is the amount that the postman (or courier) will demand before handing over your goods.
Chris
PS: Before ordering, through your family member, check that the item will work in the UK. The USA uses a different supply voltage, at a different frequency and with different plugs. Additionally, differing DVD region codes and TV broadcast systems are in use.