LEGNICA, Poland (Nov. 19)—Gates Rubber Co. is producing automotive and industrial synchronous belts, V-belts and multi-ribbed belts at its Poland plant for distribution through its European outlets. The company, part of Tomkins P.L.C.´s industrial and automotive division, began production in April but didn't officially open the plant until late September. The 161,000-sq.-ft factory can employ more than 250 at full capacity. Gates said earlier this year it would transfer some production from its Erembodegem, Belgium, plant to the new site. The project cost Gates $28 million in capital investments and $18 million in restructuring costs.