LONDON (Jan. 18)—Tomkins P.L.C. is building a hose and belt plant in Poland and will transfer selected production of those items to Poland in the coming 18 months from a plant in Erembodegem, Belgium. The project will involve $28 million in capital investments and $18 million in restructuring costs, Tomkins said. The company also plans to cease wiper system production at a plant in Dunstable, England, and relocate manufacturing to a low-cost site in eastern Europe. The new plant in Poland is one option, a spokesman said, but other options are being evaluated. The move will take place over three years. Additionally, the company announced it has resumed production of power transmission belts at a joint venture plant in Taegu, South Korea, after the Gates Korea Co. Ltd. facility was shuttered for nearly five months by a labor strike.