About how much bigger are the X's?
The X shims are .02mm or .03mm thicker than the marked size.
For example, a "2.70x" shim will measure 2.72mm or 2.73mm.
You can't buy "x" shims -- they were only used at the factory, so any "x" shims you find are either original or were swapped in at some point. I have shims from three engines in my collection (plus lots of aftermarket shims I've purchased), and I think maybe five or six are "x" shims.
I don't know if "x" shims were the result of ultra-precise manufacturing standards or just a way to use up slightly out-of-tolerance shims.
The "x" shims can be handy if you're picky enough to want to set the clearance in the middle of the range (.05mm) rather than at one end of the allowed range (.03mm - .08mm). That's getting into a dangerous level of obsession, but if you have "x" shims, you might as well use them.
You should always measure shims before installing -- I've always found the Suzuki shims to be dead on as marked, but some aftermarket shims might be off by .01mm or .02mm. And, of course, many shims somehow lose their markings totally along the way, so you're forced to measure them.
I have a divided plastic box with a spot for every size and a space for the tappet tool and feeler gauges, and I track the results of each valve check in a notebook. That way, I can usually predict which shims I'll need next and make sure I have them handy.
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