The product is a Bendix air valve with the manufacturer part number K056040. This particular air valve is designed for use in commercial trucks and is a crucial component of the air brake system. Bendix is a well-known brand in the commercial truck parts industry, known for producing high-quality and reliable products. The K056040 air valve is likely to be a durable and efficient option for maintaining proper air pressure and control within the brake system of a commercial truck.