RateFactory.php

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<?php
namespace Magento\Tax\Model\Calculation;

class RateFactory
{
    protected $_objectManager;

    public function __construct(\Magento\Framework\ObjectManagerInterface $objectManager)
    {
        $this->_objectManager = $objectManager;
    }

    public function create(array $arguments = [])
    {
        return $this->_objectManager->create(\Magento\Tax\Model\Calculation\Rate::class, $arguments);
    }
}