1.On
a new Layer, design your piece of tape with the Lasso Tool
and Fill it with a mid-gray at 50% opacity.
2.
Using a soft edge brush
add highlights and shadow areas (use ±25% opacity) to
your piece of tape... The
example on the right is only to show where I used the brush
for this example.
3.
Apply >Filter>Artistic>Plastic Wrap
4.
You might need to reduce the Layer Opacity(?)
for a more natural effect.
and Fill it with a mid-gray at 50% opacity. 
add highlights and shadow areas (use ±25% opacity) to
your piece of tape...
