The ABS DWV offset adjustable closet flange features a plastic coated steel flange and a hub connection. The closet flange is secured to the floor of the dwelling so that a toilet can be affixed to it and allow for a pipe connection (under the floor) to continue the piping for evacuation of the used water. Please refer to NIBCO technical data sheets and catalogs for engineering and installation information. Acrylonitrile-Butadiene-Styrene (ABS) is resistant to a wide variety of materials ranging from sewage to commercial household chemical formulations and can be exposed to a wide temperature sp