Masking tape was developed specifically to help protect surrounding surfaces from overspray, provide clean paint lines and remove easily and cleanly when finished. Our masking tapes adhere well, resist solvents or water from the paint and are strong enough to hang plastic sheeting, yet remove cleanly without damaging the subsurface. The backing, typically crepe paper, can conform to curved and irregular surfaces. - 3M masking tape 2307 is a general purpose masking tape for holding, bundling, sealing, general paint masking and a vast number of other jobs where a pressure sensitive tape is needed. Easily identifiable, general purpose tape for bundling, holding, identifying and general paint masking.