IDEAL 46 400 Thermo Shrink, UF Splice Kit, 14 8 AWG is rated for direct burial with heavy wall, heat shrinkable tubing TS 46 irradiated cross linked polyolefin with 3:1 standard shrink ratio. The adhesive liner provides complete insulation and protection. The simple one piece design saves time and money. In 1916, J. Walter Becker started the Ideal Commutator Dresser Company of Chicago from his mother s kitchen. He manufactured commutator dresser stones with the belief that every product should be worth more than the price paid for it. Service, he said, was part of the product. That idea has been the core IDEAL business principle for over 90 years. Today, the many loyal distributors and customers that make IDEAL successful are a testament to Becker s original philosophy.