The IPS Corporation GIDDS-75848 DWV ABS Closet Flange offers a durable, high-quality connection point for toilet installations. Constructed from robust ABS material, it ensures long-lasting performance in residential and commercial plumbing systems. Its 4" x 3" configuration provides a reliable fit for standard DWV applications. Designed and manufactured in the United States, this flange delivers consistent value and dependable results.