Naco PVC 2901-1201 12" Tee. Naco is the industries leader in manufacturing PVC pipe, fittings and valves. PVC Pipe is designed for both above and below ground DWV (Drain, Waste, Vent) Applications. Pvc is generally used for both commercial and residential plumbing construction. Naco covers your PVC needs in every industry from agriculture to drainage systems. This Naco PVC 2901-1201 12" Tee is the quickest and easiest is to connect the lines in the water system. This tee is ideal for underground waste applications.