ABS is defined as Acrylonitrile-Butadiene-Styrene which is blow molded plastic.
This is a specific type of plastic which is used in artificial nails for the actual tips. There are different options available, but some are designed to be more resistant to splits or cracks than others.
Daily Hair Tip
Split ends are a separation of the hair shaft that exposes hair's fragile inner layers. The only real cure for split ends is to have them trimmed.