1 X 30 Inch Flexible Multipurpose Sanding Belts, 12 Pack. Aluminum Oxide (A/O), open coat, flexible J weight poly/cotton cloth backing. High quality and long lasting multipurpose Wood and Metal industrial abrasive sanding belts provide an even finish on wood, hardwood, softwood, metals (aluminum, steel, iron, brass, bronze, etc.), plastics, composites, and solid surface. Water resistant belts. Resin over resin bonding. Bi-directional tape joint. This sandpaper material is anti-static (reduces dust). Assembled in USA.