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Scotch Tough Poly Hanging & Tarps Strength Duct Tape 2330-C, 1.88 in. x 30 yds. (48.0 mm x 27.4 m) 12 Rolls/Case. Scotch Tough Duct Tape - Poly Hanging & Tarps is a professional-grade duct tape. It has a high tensile strength, which means it won't tear under high stress and twisting. 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.