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Epoxy Coated Carbon Steel, Grades 305 or 316 Stainless Steel screws. All screws feature a star drive recess and are ACQ approved. When driven below the surface with the PVC Tool, both fasteners create a perfect hole for the plug, without pre drilling.Plugs are made from actual trim material so the color and grain match perfectly,ACQ approved screws,Designed for use with PVC Pro Plug