Sanding Belt, Abrasive Material Aluminum Oxide, Abrasive Type Coated, Coating Coverage Closed, Grit P40, Series Neon R766, Grade Extra Coarse, Overall Length 19 in, Overall Width 8 in, Resistance Properties Water, Backing Material Polyester, Backing Weight Y, Belt Joint Type Butt Joint, Bond Type Resin, Color Black. This item has been restricted from sale in the following state (s): []