Griplus International Corp.

Abrasive Cloth Belt. Size: Any size can be ordered per customer's request
  (width 1" ~ 54") provided in the types of belts, rolls
  and discs (with self-adhesive or not)
. Backing: J, X, Y weight (jean, drill cloth)
. Grit Material: Aluminum oxide, silicon carbide
. Grit No.: #40 ~ #1000
. Applications: For machine sanding or hand tool. It's
  suitable for grinding metal, furniture and plywood