Oval tubing is used primarily to increase ground clearance. It also adds a very classy appearance to an exhaust system. Oval tubing is made from 304L stainless steel tubing and provides remarkable durability by combining excellent physical properties with a remarkable resistance to corrosive agents found in automotive exhaust emissions. 304 tube is the most cost-effective grade of nonmagnetic stainless steel for general applications. This 304L tubing is made in USA and is mandrel bent to provide smooth bends to ensure maximum flow. Burns' high standards ensure constant cross sections minimizing labor costs for fabricators.