The UPVC TEE in a straight line and one on the side at a 90-degree angle. Tees are used to divide a single line into two independent lines by connecting them at a 90-degree angle. The offered tee can also be used to join two lines together to form a single mainline. UPVC, also known as Unplasticized Polyvinyl Chloride, is a low-maintenance building material used as a substitute for painted wood. UPVC TEE is made for use in the various applications.