This is a ZERO RISK scenario. No one has ever become infected with HIV in this manner. It has NEVER happened.
Risks for HIV are:
1) having unprotected, penetrative vaginal or anal sex, or
2) sharing IV drug needles with other IV drug users.
Don't do either of those, and you'll never have to worry about HIV. There are no "what ifs" that you can add to this scenario that would make it a risk - including the tape.