The Klimaire IKM1438F15C17 Insulating Tubing Kit is a versatile and practical solution for insulating air conditioning and refrigeration systems. This kit includes pre-slit insulation tubing, tape, and glue for simple installation and maximum coverage. The tubing is made of closed-cell foam to resist heat flow and minimize energy loss while also providing sound absorption for a quieter system. With a 1/4" ID and 3/8" OD, it fits seamlessly into most air conditioning and refrigeration systems. Additionally, the insulation has a fire-retardant rating of UL94 V-0 for added safety. This kit is ideal for both DIYers and professionals looking for an effective and efficient way to insulate their HVAC systems.