Vehicle equipment part having acoustic absorption characteristics, method of manufacturing the same and use in a mudguard

The part has a concave wall (3) with multiple hollow and tapered reliefs (13) on its outer side, where the reliefs are turned outwards an air circulation channel (9). The reliefs have micro-perforations (15) at their top, where the micro-perforations have dimensions comprised between 100 and 200 microns. The micro-perforations establish a communication between the channel and a space provided between the wall and a covering part (5). An independent claim is also included for a process of manufacturing an equipment part.