FivePointOhh

its "ABS" you're right, i typed it wrong on my last post. its the backer of your headliner. itspourus light density wood and fiber material that you can cut, flex, crease, ect. you can get it at some hardware stores or order it off 50 resto precut and all done. mine was in good condition so i reused it and just recovered it with headliner material from jo anns fabrics.