This opportunity is a total small business set-aside for the refurbishment of critical shipboard valve components, specifically a ball and mating seats, designated as SPECIAL EMPHASIS Level I material. The contractor must inspect, refurbish, or replace parts per detailed NAVSEA drawings and specifications, including strict material certifications, traceability, and quality system requirements such as ISO-9001. The work involves unique surface finishing and testing procedures for the ball, manufacturing seats to stack height requirements, and compliance with configuration control and waiver/deviation approval processes. A one-year warranty from date of delivery applies, and the contract will be issued bilaterally under Emergency Acquisition Flexibilities with a DO/DX national defense priority rating. No performance location or budget amount is specified in the description.