Posted: 28 May 2015, 19:02
Look for a good brand, I have no clue what you can find in your hardware stores
Here for example Stanley is pretty decent 


When making handmade flutes, I use a combination technique on the headjoint, which is by far the most critical hole. For one thing, it's not round, it's more of a rectangle with rounded corners. For another, it's not cut straight, but at about a seven degree angle. I drill it straight, enlarge it with the stone grinder bits on a rotary tool, and hand-finish with flat and round files. For tone holes, I just drill them undersized and use the stone grinder bit to tune them individually. Unfortunately, the inner diameter of PVC plumbing pipe is inconsistent, so I have to compensate for the variations via the size of holes, which means no two come out with exactly the same holes.
Be aware that rust is not an indicator of poor quality. Not being stainless is one of the prices to pay for the kind of good, hard tool steel you want in a file. Brittleness is the other thing you're going to have problems with. Do not use files as levers. They will snap.