Yes, you are responsible for paying all customs clearance, duties or taxes. These can be paid in one of two ways:
If you have not paid duties and taxes in advance or you don't have enough funds in your account to cover charges, packages are subject to refusal and may be returned to sender.
The import limit for a personal shipment with more than one item in the package is 1,000CNY. Items valued at greater than 1,000CNY with multiple items in the box must clear as commercial import. Items with a value greater than 1,000CYN and declared as personal use will be returned to the US if the package contains more than one item. If the shipment has only one item, there is no value limit, however Chinese customs reserves the right to approve the importation of a package or deny and return to the US regardless of whether it has 1 item or many in the box.
If you are importing items valued at 20,000 CYN or more per year, then all shipments must be cleared as a commercial import.