The most common materials are ABS Plastic, Polyurethane (PU), and Carbon Fiber. ABS plastic is the industry standard for its balance of impact resistance and cost-effectiveness, making it ideal for daily drivers. Polyurethane is highly flexible and resistant to cracking, which is excellent for lower-hanging front lips. For high-performance models like the Golf R or GTI, Carbon Fiber is preferred for its superior strength-to-weight ratio and aesthetic appeal, though it comes at a higher price point.