3M Pro-Pak 4-3/16 In. x 11-1/4 In. Drywall Sanding Sheets, 120 Grit (25-Pack)
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NAICS 327910 — Sandpaper manufacturing
The product is sandpaper: a paper backing coated with aluminum-oxide abrasive. This matches the sandpaper manufacturing industry, which produces abrasive-coated paper products for finishing and construction applications.
A pack of 25 drywall sanding sheets, each measuring 4 ⅜ in × 11 ¼ in, with a 120‑grit abrasive coating. The sheets consist of a paper backing onto which abrasive particles (commonly aluminum‑oxide grit) are bonded and then cut to size. They are manuf…
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