Looks like something like nylon. However, the side handles appear to be more flexible and less brittle than the original clear ones that came with my RV. When I mounted them around the tailgate, I noticed that the edges are really sharp. You might want to put them down a bit. I was willing to deduct a star for the sharpness of the edges until I compared them to the original RV clips. It turns out the original clips can be even sharper, and that's never bothered me. If anything, the original clear plastic feels brittle, but these appear to be less brittle nylon.
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