This Powermaster PVC electrical insulation tape is made from a durable polyvinyl chloride material. It's designed to protect electrical wires and cables from moisture, abrasion, and other types of damage. The yellow color indicates that the electrical wire or cable is a ground or earth wire. This versatile tape is suitable for use in industrial, construction, and home settings, and can be easily applied and cut to the desired length using scissors or a knife. Its high resistance to temperature changes makes it suitable for both indoor and outdoor applications.