This is a Walker Exhaust part number 55297, an Exhaust Tail Pipe offered by Walker Exhaust as a replacement outlet pipe for exhaust systems.
The tail pipe is constructed with materials suited for exhaust temperatures and environmental exposure, and finished to resist corrosion consistent with Walker product standards.
Installed at the rear section of an exhaust system, the tail pipe completes exhaust routing and helps control exhaust exit location and noise characteristics.