I had preordered a new Ipad from Apple 16GB. Decided I wanted a little bit bigger size and went to Walmart 1201 and picked up a 32GB. Saturday morning I called apple and initiated a pre paid return label to return the 16GB to them. When I went to print out the Fed Ex label that Apple sent me, it says on it the declared value is $100. That can't be what it costs Apple to make a new iPad? Was just curious on why the declared value would be so low on a $499 iPad. Anyways, nothing major just posted it up for discussion. Just curious.