VALVE SEAT CUTTER KIT CARBIDE TIPPED. DIRT BIKES, GO KART, ATVS, MOTORCYCLES. This 34 Piece Kit Includes the Following. 45 DEGREE ANGLE CUTTERS. 38 MM, 35 MM, 34 MM, 33 MM, 32 MM, 31 MM, 30 MM, 29 MM, 28 MM, 27 MM, 26 MM. 25 MM, 24 MM, 23 MM, 22 MM, 21 MM, 20 MM. 70 DEGREE FOR 3rd ANGLE CUTTERS. 35 MM, 28 MM, 25 MM, 23 MM. VALVE GUIDE HONE REAMER HSS. 7 MM, 5.5 MM, 5 MM, 4.5 MM. 2 ARBORS + 2 DRIVE RODS. FREE TARIFF AND FREE DUTY FOR USA CUSTUMERS / BUYERS. Track Page Views With.