October is when the spring and holiday programs land on our desk, and the question underneath most of them reads the same: TAC, PC, or nylon for the lenses?
This gets locked into the spec sheet early, and once the frames are cut it is close to impossible to change. Ten minutes spent here saves a round of sampling later.
One number helps with everything below. Every lens material has an Abbe value, which measures how cleanly it handles color. The higher the number, the less fringing around bright edges. PC sits around 30; CR-39, the old reference standard, is 58. Most of the sunglass market lives between those two points, and where a material lands on that scale explains most of the price gap between a $6 lens and an $18 one.
Quick reference
| TAC | PC | Nylon |
|---|
| Optical clarity | Mid-range | Lowest of the three, Abbe ~30 | Highest of the three |
| Impact resistance | Moderate | Very high, shatterproof | High |
| Polarized option | Yes, film laminated in; VLT up to ~38% | Available, higher cost | Available, higher cost |
| UV protection | UV400 standard | UV400; PC blocks UV by itself | UV400 standard |
| Weight | Very light | Light | Lightest |
| Hard coating | Essential | Essential | Recommended |
| Best for | Fashion, everyday, driving | Sports, kids, impact use | Premium sports, wraps |
| Typical VLT | 8–25% (polarized to ~35%) | 10–20% | 10–20% |
| Price tier | Entry to mid | Mid | Premium |
TAC, the polarized workhorse
Mass-market polarized sunglasses run on TAC because the polarizing film is laminated inside the sheet during production and stays put for the life of the lens. Brown and gray tints come out natural, mirror finishes and gradients take well, and the sheet is light enough for all-day wear.
The limits are honest ones. TAC is a fashion-grade material, and a hard knock can crack it - it belongs in everyday and driving styles. The surface scratches easily, and a hard coating is standard on every order we ship; left uncoated, the polarized film shows wear within a month. One more thing buyers trip on: polarized supply tops out around 35–38% VLT. If a program calls for a light polarized lens at 45%, tha lens does not exist in the market, so the tint gets planned darker from the start.
PC, the one that survives the drop
Once the product story involves impact - kids' styles, ball sports, anything sold with an impact claim - the lens conversation starts with polycarbonate and usually ends there. PC is roughly ten times as impact-resistant as CR-39 and passes the FDA drop-ball test under 21 CFR 801.410 at standard thickness, with no extra design work.
The trade is optics. PC's Abbe value around 30 is the lowest of the three, and some wearers catch faint color fringing at the edge of the field. The material is also soft, which surprises people given how tough it is, so the hard scratch coat is standard practice on every PC sunglass. For mid-tier lifestyle and light sports programs, this is where the value sits: impact resistance where it counts, clarity that carries the price.
Nylon
At the top of the stack. Polyamide lenses flex without complaint, hold a wraparound curve cleanly, and carry the best optics of the three - this is the material behind a sports wrap that bends around the face and still feels stable at speed. Hydrophobic and AR coatings seat well on it. The cost keeps it in high-end sports programs, and that is where it earns its place.
Match the lens to how the sunglasses will actually be used
Fashion and promotional lines: TAC polarized with hard coat, 8–25% VLT. The unit cost fits the tier, and polarization is something a salesperson can demonstrate in ten seconds at a trade show with a phone screen.
Driving: TAC polarized, brown or copper for contrast, up to 35% VLT. The film takes the glare off wet asphalt, and the contrast tints help more than a darker gray ever will.
Sport wraps, cycling, running: PC or nylon, 10–20% VLT, rose or amber for depth. Here impact resistance is the reason the customer is paying.
Snow, water, high altitude: dark tint, mirror finish, 5–15% VLT.
One thing that gets missed at the sampling stage: lens weight is frame weight. A heavy acetate front carrying polarized TAC lenses needs the hinge strength and front balance checked early. Leave it to bulk production and the frame slides down the nose by midday.
At Leeyewear we spec lenses the same way we spec frames - by how the product will actually be used. Our everyday acetate sunglasses carry TAC polarized with hard coat. The modular sport line takes interchangeable temples and lenses, so one front ships with TAC for street wear, PC for training runs, or nylon for race day.
Send the target use and price tier with your next PO inquiry, and we will come back to you with the material, coating stack, and VLT range written the way a factory file should read.
Leeyewear - OEM/ODM eyewear manufacturer in Shenzhen. Acetate sunglasses, modular sport eyewear, private label programs.
Sources
U.S. FDA 21 CFR 801.410 - impact resistance requirement for lenses; basis for PC impact claims
ANSI Z80.3 - UV and VLT guidance for non-prescription sunglasses
EN ISO 12312-1 - European safety standard for sunglasses
Mordor Intelligence - global sports sunglasses market context (approx. US$5.14 billion in 2026)