Die Cast Zinc Offset Conduit Nipple 3″, NPSM Threads
https://nsiindustries.com/product/die-cast-zinc-offset-conduit-nipple-3-npsm-threads/
The Bridgeport 3″ Die Cast Zinc Offset Conduit Nipple serves as a short raceway between two raceways, enclosures or boxes with different axes. Offset nipples are used to offset a conduit system with different axes.