After you struggle out of being restrained by Duct Tape, the Duct Tape is in your character's hands and it's at 100%. If the Tape was used to restrain you, it should have been used some % and therefore not be at 100%, rather 75% or less.

I don't know how it behaves, when the Tape was at LESS than 100% BEFORE you are being restrained with it, but anyhow, it should lose something like 25% of it's current value, when used to restrain a character.

Restrain someone with 100% Duct Tape.

Someone struggles free.

Someone has now 100% Duct Tape in hands.