I was thinking that the pleats could be a double layer of tape and hinge on a single thickness. Each pleat would be double the width with a reveal of one width. In the cruddy diagram below, I'd use double thickness for the lines and a single piece with the sticky on the inside fold would keep the pleats from splaying. You could taper the fell by not using an inside piece of tape and then line it with tape after tapering. Heck that almost does it. For a tartan effect alternate horizontal and vertical piece to achieve a desired pattern.
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On an interesting aside, I grew up in Wasilla, Alaska. It has the distinct honor of being the "Duct Tape Capital of the World" The Wal-Mart in Wasilla sells more duct tape than anyplace else in the world. O'Neille
make the "fabric" using strips of
duct tape running from the waist
to the hem. Lay first strip sticky
side up. Second strip sticky side up
beside the first. Third strip sticky side
down covering half of each of first two
strips (leaving half of sticky on each one
showing).
Add another strip sticky side up beside
the second strip, and another one sticky
side down beside the third one (again
overlapping half of the sticky on two).
When you get to a pleat:
Lay one strip sticky side up.
Lay one strip sticky side down
covering only half of the first one.
This gives you a strip with half
sticky showing on each side.
Place the sticky of this piece over
the sticky showing on the main
kilt but going in the opposite direction.
Continue in the opposite direction until
the pleat depth is sufficient, and reverse
again.
The amount of "seam" at the reversal
will be half the tape width. If you think
that is too much, trim it. Probably
1/4 to 1/2 inch is plenty to hold it
together.
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