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ABS (Acrylonitrile Butadiene Styrene) is a common shell material for helmets due to its good balance of strength and affordability. However, it may not provide the same level of protection as some other materials, such as polycarbonate or composite. The paint job helps protect the helmet from the harmful effects of sunlight. EPS (Expanded Polystyrene) is a lightweight foam that absorbs impact in a crash. A regulated density EPS liner means the density of the foam varies in different parts of the helmet for optimal protection.