3M™ Vinyl Electrical Tape 1400 is a 7-mil thick, general use vinyl-insulating tape. This tape has a polyvinyl chloride (PVC) backing with pressure–sensitive rubber based adhesive. It inhibits corrosion of electrical conductors. It is designed to perform continuously in temperatures up to 176°F (80°C). UL Listed. Tape is used for electrical insulation for all wire and cable splices rated up to 600 volts and 80°C (176°F) and harnessing of wires and cables.