Part number 123-7470-10 is an internal part number for a generic O-ring (O-189) used in various plumbing applications within hot tubs and pools.
The part itself is a simple Buna-N rubber O-ring with a 1-3/16" inner diameter and 3/32" cross-section.
Because it is a generic, widely used seal for standard 1-inch PVC unions, many spa component manufacturers, and subsequently the hot tub manufacturers who use those components, have utilized this part.
Manufacturers and component suppliers associated with this O-ring include:
Waterway Plastics: This O-ring (Waterway part #805-0123) is frequently used in their 1-inch plumbing unions.
Horizon Spa & Pool Parts: Lists this number as a replacement for their generic O-ring line (part #90-423-7123).
Balboa Water Group: As a major supplier of control systems and plumbing, Balboa components are often sealed with this size O-ring.
Cal Spas: Like many large manufacturers, they use standardized Waterway or Balboa components that require this specific O-ring.
Artesian Spas / Marquis Spas / Aruba Spas: These manufacturers use many generic, off-the-shelf components from major suppliers like Waterway, where this O-ring is present.
Essentially, this O-ring is a ubiquitous plumbing part, and any hot tub manufacturer that uses standard 1-inch PVC unions in their plumbing system will likely have this exact O-ring installed.