The Boy With Tape On His Face hangs toilet seat on America's Got Talent judge

Sam Wills, aka Tape Face, hangs a toilet seat over the head of America's Got Talent judge Mel B. Photo/YouTube

Kiwi comedian Tape Face has taken mime to a whole new level by hanging a toilet seat over Mel B's head.

His latest performance came in the finals of America's Got Talent, which screened in the US overnight and featured performances from the 10 finalists.

The Boy With Tape on His Face, aka Christchurch comedian Sam Wills, performed a new act to the tune of the William Tell Overture.

At the halfway point, he hung a toilet seat over the head of stunned judge Mel B. He then covered her head, threw a toilet plunger at her and used her as a toilet roll holder.

The clearly uncomfortable former Spice Girl could be seen shaking her head and talking to someone off stage during the performance.

Sam Wills, aka Tape Face, hangs a toilet seat over the head of America's Got Talent judge Mel B. Photo/YouTube

Afterwards, Wills thanked her by kissing her with toy horses.

After previous performances, judge Simon Cowell has called him "simple ... clever, unique, brilliant".

Wills has been a popular contestant on the US reality TV show, earning praise for performances that included a lip sync to Endless Love and a pantomime performance to Lady In Red.

While Wills' act is new to Americans, the 37-year-old comedian has been performing as The Boy With Tape on His Face for nearly a decade.

He began the act while performing in New Zealand at the Comedy Festival, but continued with the guise when he moved to London in 2008.

He has performed the act at the Royal Variety Performance, the Edinburgh Fringe Festival and once shared a dressing room with his comedy heroes, Penn and Teller.

Wills told the Herald he liked the role because it meant he wasn't recognised once he took his stage make-up off.

"I am kind of lucky in the sense that once I take off the tape and put on my glasses, people don't recognise me. It is like a Clark Kent/Superman moment but in reverse," he said.

Working as a mime was also good because it meant it obscured his accent.

"That's the other thing - once you take the tape off people don't want to hear you speak, they hear a horrible New Zealand accent," he said.