Although they are similar, gaffer tape and duct or cloth tape are manufactured from different materials and are used for different purposes.
Gaffer’s tape has a vinyl coating whereas duct tape is coated in Polyethylene (PE). The two types of tape have a distinct appearance; while gaffer tape has a matt finish thanks to its vinyl coating, duct tape is highly reflective. Duct tape is also often stronger and tougher than gaffer tape when it comes to the adhesive used.