A grinding wheel—or “sand wheel” in Chinese—is neither a wheel made from sand nor a big-wheeled steamship that transports sand, but rather a tool that grinds or cuts a variety of materials such as plastic, wood, and steel. And Kinik Company (formerly China Grinding Wheel Corp.) is not a state-owned enterprise of Taiwan or of mainland China, but rather a privately owned company with a traditional manufacturing background, based in Yingge, New Taipei City.