Yes, there is a tax. When you are entering the US, a Customs agent will ask you some questions, so just answer those honestly. Here's most likely the questions that will concern you
1) How long you will be staying there - How long you'll be staying... if it's just to ship say you're here to sell your set of rims/tires.
2) Are you leaving anything behind there - Yes, the tires/rims
The Border Guard will most likely give you something written for the office to read, and ask you to go into the office to pay your duty. They might check your car too after you park, so be careful about that... if you're also carrying something illegal :P
Or you can take your chances by saying no you're just going out for pleasure... which I highly do not recommend, if you get caught, they will not be so nice to you.
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