Class Codes & Rates:

Code 1860 is applied to the manufacture of abrasive paper or cloth commonly known as sandpaper or emery cloth in the form of belts, sheets, rolls or special shapes. The "Making Machine" is usually a grouping of three units, i.e., a printer, an adhesive coater and an abrasive grain dispenser. This equipment may be manually operated, semiautomatic or fully automatic.