Rigid polyvinyl chloride. Heavy wall for underground and exposed use in accordance with Article 347 of The National Electrical Code. Nonconductive and safe. Cuts with a hand saw. Cements together providing a moisture proof seal. Won’t rust or corrode. Conforms to WC-1094A, NEMA TC-2, and UI-651 standards. Gray finish. Reduces male schedule 40/80 conduct runs or fittings to female.