As described in the article “How Polyimide Tapes are Made“, tapes are composed of two distinct layers, each of which is critical to the properties of the final product. The first layer is the backing material, and whether this is polyimide film (the generic verison of DuPont’s Kapton), polyvinyl chloride (PVC), Polyethylene terephthalate (PET), or some other plastic, cloth or paper material, this layer is selected to provide half of the tape’s final properties. The other half is determined by the adhesive layer applied to this backing layer.
Low temperatures – vinyl electrical tape is effective at temperatures between -10°C and 80°C (15°F-175°F), whereas PVC electrical tape is capable of withstanding temperatures as low as -45°C (-50°F). For this reason, PVC tape is the preferred choice for outdoor tasks in cold weather situations.