The heater box exterior is finished in gloss black....the surrounding firewall, etc. range from a semi-gloss to satin black depending upon your taste. The inside part under the dash is closer to the semi or satin on the ones I have looked at.
thanks for the replys the exterior box in the picture is
already painted. it is semi gloss which is the same color
that i painted my firewall. the interior box looks like it is the
same color as the top of the dash where the radio speaker is.
Typically it was a higher gloss then the fire wall, it wasn't super high gloss, but about the the level you could achieve with a rattle can. Here's a pic of my fire wall redone and the heater box resting on the driver front wheel.