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Get your taxes done using TurboTax
If you file a tax return for any reason, you must report all your taxable income, no matter how small. If you are receiving free items from sellers, in return for featuring them in videos, you have two options.
You can report the activity as a hobby. In that case, the value of the items is taxable income and you can't deduct your production expenses. Or, you can report the activity as a self-employed business. You report the value of the free items as business income, and you can deduct your production and other expenses, but you pay both income tax and self-employment tax on the net profit. The difference between a business and a hobby is discussed here.
There is no exception for low value items, anything that you receive of value for performing a service is taxable income. The sellers may only be required to file paperwork (some kind of 1099) with the IRS if the amount is over $600, but you are still legally required to report the income even if they don't report it.