Scotch® Tape 31 Is A 60 Mil Thick, Premium Grade, Msha Approved, Heavy Duty Mining Tape. This Flexible Tape Provides Resistance to Abrasion, Water and Oil. It Has An Aggressive, Abrasion Resistant, Rubber Backing That Is Ideal For Splicing and Repairing Jackets On Mining Cables. It Withstands A Wide Temperature Range Of 32 to 221 °F (0 to 105 °C).