USEP "Non Fiberglass" Up to 60 Gallon Water Heater Insulation Kit 4'x11', Made in the USA for over 25 Years. Includes: Reflective Insulation, Aluminum Foil Seam Tape and Self Adhered Foam Spacers USEP "Non Fiberglass" Up to 60 Gallon Water Heater Insulation Kit 4'x11', Made in the USA for over 25 Years. Includes: Reflective Insulation, Aluminum Foil Seam Tape and Self Adhered Foam Spacers