The product is a refurbished seat designed for use in valves and manifolds. It has been re-cut and changed to a TN-0.375 size, providing a precise fit for specific applications. The brand associated with this product is EMERSON and FISHER, known for producing high-quality valves and components for various industrial and hydraulic systems. This refurbished seat is likely to be a reliable and durable option for maintaining or repairing existing valve systems in a range of industrial settings.