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Electrical tapes are typically made with a polyvinylchloride (PVC) backing and a non-corrosive rubber-based adhesive. The backing is what gives it the ability to stretch and conform to cables and wiring. This stretch is a critical characteristic of electrical tapes because it allows the tape to wrap tightly around cables for long-lasting insulation. Most cloth, film, and other types of tapes do not possess the elongation characteristics that allow electrical tapes to function properly.

In general, though, most types of electrical tape will start to show signs of degradation at around 70°C.

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