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This Guardian Equipment 300-12-08HB Reducing Bushing adapts the 300-08SE Galvanized Steel Elbow to work with the 1-1/2" diameter inlet on Guardian's plastic shower heads such as the AP450-032ORG. This bushing is not required for metal shower heads such as the item # AP450-048 which have a 1" diameter inlet.
This bushing, in conjunction with the 300-08SE street elbow, are a replacement for the 330-12-08RSE-ORG plastic street elbow that was previously used to make horizontal connections to plastic shower heads and was discontinued in late 2017.
A parts diagram for Guardian showers is also available.