3M Scotch 35 Vinyl Electrical Color Coding Tape is an electrical grade polyvinyl chloride tape with a pressure sensitive rubber adhesive. Scotch 35 Tape is designed for use in phase identification, color coding of motor leads and piping systems, and for marking safety areas. This abrasion and weather resistant tape has excellent electrical insulating properties, wraps smoothly, conforms well and holds over a wide range of temperatures. Resistant to moisture, alkalies, acids and corrosion. It is an Underwriters Laboratories Listed and Canadian Standards Association Certified Insulating Tape. Made in U.S.A.