ABS plastic helmets use a tough, thick shell that's built to take a beating. They're the go-to choice for rental fleets and high-abuse situations because the exterior resists dents, scratches, and everyday wear better than lighter options like polycarbonate.
The trade-off is weight. ABS shells are noticeably heavier than polycarbonate or carbon fiber, which you might feel on long days or warm spring laps. They also tend to use hardshell construction, which can look and feel a bit bulkier on your head.
That said, ABS isn't just a "budget" choice — it's a practical pick if durability matters more to you than shaving ounces. If you're tough on gear, ski frequently in tight trees where branches smack your helmet, or simply want a lid that will look good season after season without dinging up, ABS is a solid option. Just know you're trading some weight for that ruggedness.