Does this film have the perforations? I'd think that is the difficult step in making correct 110 film. Anyone can split up some not perforated film to 16mm. I believe the lack of easily perforating the film is the reason we are limited in finding double-8 movie film (another 16mm film).
The 110 Orca B&W film has the correct perforations and pre-exposed frames. I would assume the Color Tiger would also. The Color Tiger is advertised to have the proper, numbered backing paper, while the Orca has no backing paper. You have to keep track of the exposures.
Moma don't take my Kodachrome away!
Oops, Kodak just did!