What You Will Need:
A willing cat (preferably one that doesn't eat duct tape!)
Note: No kitty cats were harmed in the making of this instructable.
Step 1: Make the Base of the Tie
Cut another strip of duct tape of the same length. Overlap your last piece of duct tape cloth about 1/2" onto the new duct tape, making sure that the long edges are parallel. Line up the edges and fold the duct tape in half, sealing the sticky sides once more.
Make sure to trim all the edges leaving no leftover sticky spots. Remember, this is going on a cat. Cats have fur. and teeth. and claws. Cats really don't like getting duct tape in their fur, or they can use those teeth and claws to inform you of such.