Yes, the tape is on top of the foil...

Here is the basic assembly:
1) wind a single layer of heavy braided fishing line around the credit card (since I've done this, I thought about using a signal mirror or frensel lens)
Keep the line tight by under rapping the first couple of winds... then just wind and keep pushing the line together to get the maximum on one layer. I tried more than one layer but upon pulling it out it became a huge mess.
2) Take a 10 X 12 inch piece of kitchen foil and fold it so it is narrower than the card is long... then rap this around the card as tight as possible. Remember to keep the end of the fishing line exposed.
3) In the same direction as the foil went on, rap a few layers of duct tape (keep it toward one end) You can rap on as much as you feel your wallet will handle (I started with 6 layers and I'm down to 3 currently, need to refill soon)
4) On the other end of the card I rapped the electrical tape, on top of the foil in the same direction as the duct tape. I matched the duct tape in thickness with about 8 raps.

Now it's ready for your pocket... you should be able to get at the fish line, E-tape or Duct tape easily at any time. It's the foil that is a true emergency only item since you have to take all the tape off to get at it.

The first one of these I built didn't use the foil and worked for a while... then the fishing line started getting gummy from the body heat and the duct tape. The foil works best rough side toward the fish line, seems the tape comes off the shiney side better.

Hope this helps...

PryBry