I would say it is a flat black....going with the flat theme around the car that we all seem to use armor all on to make shiny
It is textured, so that automatically gives it a flat look....I keep meaning to look at mine closer, I was assuming it was flat black powder coated. I didn't think mine would ever get "back to black" but it did by just giving it love over and over with washing and treatment....I just degreased it for the "cobra jet" stickers and its still a lot blacker than it was before I showed it attention.
That's my answer until someone makes me look stupid
Flat Black
Semi Gloss was a close 2nd...but not gloss