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
When towel drying wet hair never rub hair roughly or twist up into a towel. This will potentially damage delicate hair cuticles. Instead carefully blot hair with superabsortant towel and squeeze hair gently to remove moisture.