The most common materials are ABS plastic, Polyurethane (PU), and Carbon Fiber. ABS plastic is the industry standard for B2B sourcing due to its excellent impact resistance, cost-effectiveness, and ease of painting. PU offers superior flexibility, making it less likely to crack under minor stress, while Carbon Fiber is reserved for high-end aesthetic upgrades due to its lightweight properties and premium visual appeal. For commercial fleet upgrades, ABS is generally the most economically feasible choice.