ヤスリがけじゃないです
ヤスリ掛けじゃないです
yasurigakejanaidesu

Noun
Desu Copula
Negation Auxiliary

The polite negative form of ヤスリがけ

1. It's not filing.; It's not smoothing.

Negative
Polite
Casual Register
Usually Written in Kana