A garnish includes a heating element, a base member, and a circuit board. The heating element is configured by stacking first and second sheet materials and interposing a heater wire in between. The circuit board includes a power source line and is fixed to a back surface of the base member. The heating element includes a main body portion and an extending portion. The extending portion includes a power source connection portion for connecting the heater wire to the power source line and extends to the back surface of the base member. The main body portion of the heating element is fixed to a laying surface of the base member by fixing the second sheet material to the base member. The heater wire is exposed in the power source connection portion without stacking the second sheet material on the first sheet material.