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A PVC ball valve is a valve used to control the flow of liquids or gases in a pipe by using a rotating hollow ball with a hole in it. The valve is made of polyvinyl chloride (PVC), which offers benefits like corrosion resistance, lightweight durability, and affordability compared to metal valves. They operate with a 90-degree turn of the handle to open or close the valve and are commonly used in applications such as water supply, irrigation, and chemical processing.