After evaluation, TABER found that the same grade of P360 abrasive paper could not be met, so the evaluation had to be extended and 3M's P320A abrasive paper was finally targeted. It was the closest match to the original S-33 abrasive paper and its abrasion test weight loss on the S-34 zinc plate was tested at 129.6mg, meeting the acceptable range specified in the standard.

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