Modern industries are increasingly attracted by composite materials due to their outstanding properties and versatile applications. To facilitate broader access to these materials, new cost-effective continuous manufacturing processes are being envisioned. The proposed presentation focuses on investigating the mechanical behaviour of products generated by an innovative process developed by 3DiTex, France. Specifically designed for consolidating unidirectional (UD) tapes into hollow profiles, the 3DiTex technology employs a specific tape winding process to generate tubular composite structures at high-speed and low costs. The main goal is to democratise the use of composite materials in common applications (bicycles, tennis rackets, etc.) However, as Automated Fiber Placement (AFP) the tape winding inherent in this process may result in presence of singularities which are gaps between UD tapes. During cocuring these gaps are filled with the liquid resin deriving from the tapes. As a result, the volume fraction of fibres varies continuously from the tape center outward (i.e. the gap). This phenomenon impacts the equivalent properties of the material at the macroscopic scale. Moreover, this also results in a non homogeneous layer thickness. In order to determine the effective properties of this layer, a multi-scale homogenization strategy is proposed at I2M laboratory, accounting for a semi-realistic microstructure characterised by the presence of gaps and transition zones from tape to resin-rich regions. This strategy involves two homogenization steps. Firstly, the transition from the microscopic to mesoscopic scale is achieved using a strain energy-based homogenization method applied to the representative volume element (RVE) of the tape. Thanks to statistical descriptors the microscopic RVEs will be determined through image processing conducted on micrographs of tubes samples. This approach ensures that the specific arrangement of fibers due to the presence of gaps is considered at the smallest scale with several RVEs that follow this concentration gradient. Secondly, a parametrized mesoscopic model is generated to determine the equivalent elastic properties of the single layer, considering the impact of process singularities. These results will be then incorporated into the formulation of the macroscopic model. To show the effectiveness of the proposed strategy, results will be compared to experimental analyses realised on flat specimens.