As a result, he brought waterproof sandpaper to the US market.

Other innovations in this era included masking tape, waterproof sandpaper, and Scotch brand tapes.

The final stage of carving is the polishing, which is done with several grades of waterproof sandpaper, and hours and hours of rubbing.

The company's late innovations include waterproof sandpaper (1921) and masking tape (1925), as well as cellophane "Scotch Tape" and sound-deadening materials for cars.