My company had a factory in Pakistan make all of our fly tying tools, scissors, pliers, etc. because steel and labor was about 70% cheaper than here, even after shipping and duties. We had our flies tied in Thailand because they were better quality than what you can get here, and they were $3.25 a dozen Vs. $7.00 a dozen here. I went overseas not because of taxes, but because of better quality and lower price.