I was in a pinch and I used black tape as a rim liner once.
The black tape dried hard (after about 1 year) and the edge of the black tape became sharp like a razor blade.
I found this out when I got a couple flat tires. When I got my first flat, I thought the tube had split. But the next day I got another flat.
The tube has split in exactly the same spot as the other one. I ran my finger along the inside of the rim and sliced my finger open on the edge of hard black tape. I felt like a rookie again
I ordered new rim liners from Worksman Cycles $1.98 each As their wider to fit my Worksman Cycles rim.