This industry comprises establishments primarily engaged in manufacturing abrasive grinding wheels of natural or synthetic materials, abrasive-coated products, and other abrasive products. Illustrative Examples: Aluminum oxide (fused) abrasives manufacturing Sandpaper manufacturing Buffing and polishing wheels, abrasive and nonabrasive, manufacturing Silicon carbide abrasives manufacturing Diamond dressing wheels manufacturing Whetstones manufacturing Cross-References. Establishments primarily engaged in-- ? Mining and cutting grindstones, pulpstones, and whetstones--are classified in U.S. Industry 212399, All Other Nonmetallic Mineral Mining; ? Manufacturing plastic scouring pads--are classified in U.S. Industry 326199, All Other Plastics Product Manufacturing; and ? Manufacturing metallic scouring sponges and soap impregnated scouring pads--are classified in U.S. Industry 332999, All Other Miscellaneous Fabricated Metal Product Manufacturing.