The tar (tape archive) utility is a cornerstone of file archiving in Unix-like systems, but native Windows environments lack a built-in equivalent. This paper presents the design and implementation of a Windows-native tar utility that emulates POSIX behavior while adhering to Windows file system semantics, path conventions, and security models. Key contributions include handling of alternate data streams, long path names, permission mapping between POSIX and NTFS ACLs, and integration with PowerShell and CMD. Performance benchmarks and compatibility tests against GNU tar 1.34 are provided.