I have completed my UG PG in the commerce field and now I'm looking for an MSBA in the USA. I want to know if it is accepted in any university. I scored 110 in Duolingo?

MS in Business Analytics is a really nice choice. Especially after a commerce undergraduate, it complements the field better than non relevant backgrounds. Plus your post graduation (PG) is also from the commerce field so this makes it even better. Having two degrees in a relevant field is already a plus point.

If you are concerned that whether you are eligible for a second master after doing a UG and PG, relax. Anyone can do 2 masters degrees if they want. There isn't a rule preventing it. However, you can not do two bachelors in any case. Universities do not allow this for undergrad. But as for you, you are all set. You can start looking for MSBA programs at your desired locations.

The USA has many top level universities that offer MSBA programs. You can start looking right now. Delay only makes it worse. Your Duolingo score is more than enough to make you eligible. Basically a good Duolingo score is around 110 and above. Since you already got that, I don’t think you need to worry about this topic. But there's one thing that you need to consider.

During the pandemic, many universities started accepting Duolingo test scores.  But not every university recognizes Duolingo as a language test. Thus, it's very possible that the university you look for doesn’t accept Duolingo. But I assume if you have this , you must already know about this. Universities like Stanford, Yale and NYU accept Duolingo test score so you don't have much to worry about.

If you have enough time, I would recommend attempting TOEFL. I know it is something that you may not seem necessary, but just in case. What happens if you like a university that does not recognize Duolingo? Besides, taking TOEFL will only help, it’ll be a great assessment of your skills. Let me know if I can offer any help regarding this. I can give some tips on how to prepare for it.