I believe these are Friedrich Dick Wax Needle File Set, #1, Set of 6
If I am incorrect please let me know what they are. Rio $76.99
She stored them with her wax carving tools and they match the photo on Rio.
Photos with grid lines are of actual product. 
 
This set of Friedrich Dick wax-carving needle files features six commonly used file shapes and ensures you have access to the style you need when you need it. The sharp, coarse files are designed specifically for shaping wax and removing material quickly and efficiently; the files cut wax cleanly and resist clogging. The set includes one of each shape: warding, equalling, round, half-round, three-square and square. A soft plastic case with a snap-closure flap is included.

These files have a Swiss cut #1; Swiss-cut files are graded by the number of teeth, counting teeth perpendicular to the long axis of the file. In all cut styles, the higher the number, the finer its cut.

Needle files feature a miniature profile with a shorter cutting surface (typically about half their length) and round, narrow handles. These small files are ideal for working on fine details and in small areas of the workpiece; they're ideal when access and surface finish take priority over metal removal.

Wax files feature broad patterns of coarse teeth that quickly and efficiently cut and shape hard wax and other relatively soft materials for model-making. The teeth resist clogging, allow you to form the basic shape for your design models, and then refine their details prior to creating molds.