[ abrasive cloth, abrasive paper, abrasive paste, and emery paper; ] coated abrasives [and sandpaper ] in the form of [ belts, sheets, rolls, and] discs [ ; general purpose cleaning, polishing, and abrasive liquids and powders; finishing papers, namely, sandpaper; impregnated cloths for polishing ]

Flexible abrasives; coated abrasives in the form of belts, sheets, rolls and discs; general purpose abrasive liquids and powders; industrial abrasives for use in grinding machines and grindstones