It is made of a thin layer of polyvinyl chloride (PVC) material, which provides excellent electrical insulation and resistance to moisture, abrasion, and chemicals. The blue color of the tape is often used to identify specific circuits or wires in electrical systems. This type of tape is commonly used by electricians, DIY enthusiasts, and professionals in the electrical industry for a variety of applications, such as wire harnessing, cable bundling, splicing, and color coding. It is easy to use and can be torn by hand or cut with scissors.