This is an OEM Honda Accord Rear Spoiler in Nighthawk Black Pearl with the part number 08F12-SDN-140. It is a new product, but with an open box. The spoiler is manufactured by American Honda Motor Co. in Alpharetta, GA. (OEM Genuine Honda Parts) It is designed to fit on the rear of a Honda Accord without requiring any drilling. The spoiler is painted and has a sleek finish.

Here is an example of the part & price online: https://www.hondapartsnow.com/genuine/honda~spoiler~wing~08F12-SDN-140.html