This is 24 gauge black cold rolled steel for wood burning.

Measures: 5" x 90 Deg adjustable elbow

Used to connect two lengths of flue pipe together

Adjustable from 0 Deg. to 90 Deg. 

Although this product is new, The manufacturer only applies one coat of paint, and usually has some light scratches on it from shipping. You may have to apply some touch up paint after installation.