ABS (Acrylonitrile Butadiene Styrene) is a durable and impact-resistant thermoplastic polymer used in luggage manufacturing. Luggage made from ABS is lightweight, affordable, and offers good toughness to withstand rough handling during travel. ABS luggage is moldable into various shapes and styles, available in different colors and finishes. While not completely waterproof, ABS has decent water resistance. Overall, ABS luggage provides a balance of durability and affordability, making it a popular choice for travelers.