Yes you can send a baby gift to your friend who is a Jehovah's Witness. A baby gift would be a good way of telling your friend that you are happy for her and her family, and to welcome the beautiful new baby.
Yes you can send baby gifts to jehovah witnesses there pretty much the same as anyone else. The only time they may not accept the gift is if you prsent it on a birthday, christmas , or some other holiday then they won't accept it. Witnesses love gifts as long as they know the reason why
it was given.