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Scotch Tough Poly Hanging and Tarps Strength Duct Tape 2330-C, 1.88 in x 30 yd (48,0 mm x 27,4 m) 12 rls/cs. Scotch Tough Duct Tape - Poly Hanging and Tarps is a professional-grade duct tape with high tensile strength, which means it won't tear under high stress and twisting. High shear strength means it adheres to vertical surfaces quickly and strongly, and it won't pull down. And it unwinds smoothly and tears by hand, so it's easy to use. It is also well suited for light industrial and HVAC applications, meeting the UL 723 standards.