The part number 971881 refers to a Balboa Water Group/Pentair Cyclone Micro Directional spa jet internal.
It features a 3-inch textured scalloped face in a silver finish and uses a twist-lock installation method.
As this is a generic component manufactured by Balboa (formerly under the Pentair/American Products brand), it is used by a vast number of spa original equipment manufacturers (OEMs).
Below is an extensive list of spa manufacturers known to use Balboa/Pentair Cyclone Micro jets in their hot tubs: