Section 160.060-4 - Materials-nonstandard vests(a)General. All materials used in nonstandard buoyant vests must be equivalent to those specified in § 160.060-3 and be obtained from a supplier who furnishes an affidavit in accordance with the requirements in § 160.060-3(a) .(b)Reinforcing tape. When used, the reinforcing tape around the neck shall be 3/4" cotton tape weighing not less than 0.18 ounce per linear yard having a minimum breaking strength of not less than 120 pounds.CGFR 65-37, 30 FR 11590, Sept. 10, 1965, as amended by CGD 72-163R, 38 FR 8122, Mar. 28, 1973