“Tangible” refers to an expression capable of being touched and seen; perceptible to the touch; capable of being possessed or realized. It is opposed to “intangible” which refers to something that lacks a physical form, not capable of being touched; impalpable (Black’s Law Dictionary).
Tangible expressions are expressions incorporated in a material object. They are not necessarily reduced to a material form, but must be incorporated in a permanent material, such as stone, wood, textile, gold, etc. Tangible expressions qualify as protected expressions of folklore. Examples of constitutive elements of tangible expressions are: