I saw a similar set for about $5 at Harbor Freight Tools here (in Boise, Idaho). There seems to be some kind of a distributor of Harbor Freight in Hong Kong. Don’t know if this will help, but …. These files wear down after time, but several that will work are included and they’re good for tuning several melodicas each. They are probably made in China!
Harbor Freight Tools, and Precision Mastech Enterprises, Co. of Hong Kong, China