3M Temflex Vinyl Electrical Tape 165 is a good quality, multi-purpose vinyl insulating tape. It has great resistance to moisture and varying weather conditions. It is a polyvinyl chloride (PVC) tape that is flame-retardant and conformable. 3M Temflex 165 Tape provides great mechanical protection with minimum bulk. It is a UL Listed and CSA Certified “Insulating Tape.”