3M™ Single-Coated Foam Tapes will adhere to a variety of substrates, including latex-painted wood, lacquered wood, enameled steel, glass, aluminum, stainless steel, acrylic, ABS, and PVC (non-plasticized) as tape adhesion is typically satisfactory within 20 minutes and continues to build with additional time. flexible, black, high-density, closed-cell foam with pressure-sensitive acrylic adhesive on one side. A 0.003 inch (0.08 mm) thick white, silicone treated paper liner is applied to the non-adhesive side of the foam so that the PVC can be cut to length and applied while leaving the liner in place.