TAC, polycarbonate and nylon: choosing a sunglass lens

By Heymi Zhu, founder · Published 23 September 2026 · Last updated 23 September 2026

TAC is a laminated polarised film and the cheapest way to offer polarised lenses. Polycarbonate is the standard choice for impact resistance and sport. Nylon gives good optical clarity and stays light, at a higher price. Glass is the best optically and the heaviest. The material you pick changes the cost, the impact behaviour and the test report, so decide it before you ask for quotes.

The main materials

TAC

TAC, or triacetate cellulose, is a thin polarising film that is laminated between two layers of a support material. It is how most low and mid-priced polarised sunglasses get their polariser. It is light, it takes a tint and a coating, and it is cheap to produce. Its impact resistance is lower than polycarbonate, so it suits fashion and casual use rather than high-speed sport.

Polycarbonate

Polycarbonate is the material behind the impact claim. It is hard to break and light on the face, which is why sport and safety eyewear uses it. Optical clarity is good, and it can be polarised. One point to know: polycarbonate can show stress patterns under polarised light, so a polarised polycarbonate lens may reveal faint patterns near the frame. Ask the factory to confirm the lens is optically clean if that matters for your product.

Nylon

Nylon lenses offer very good clarity and high impact resistance at a light weight. They cost more than TAC and polycarbonate, which makes them a premium choice. Brands that compete on lens quality often quote nylon, and the difference is worth explaining to your customer.

CR-39 and glass

CR-39 is a plastic with very good optics, common in optical frames. It is less impact resistant than polycarbonate, so check your market's requirement before using it in sunglasses. Glass gives the best clarity and is the heaviest. It can be made impact resistant by treatment, and if you sell into a market with an impact rule, ask the factory for the test that applies to glass.

How the material changes your paperwork

The material decides which test result applies. A report tested on one material does not cover another. If you switch from TAC to polycarbonate after the report was issued, the report is out of date for your order. When you ask for quotes, name the material in the request and ask the factory to state the material on both the quotation and the test report. Our guide to compliance in the EU, UK, Australia and US shows why the report must match the lens.

How the material changes cost and MOQ

Material moves two numbers: the unit price and, sometimes, the minimum order. TAC is the cheapest and the easiest to run in small batches. Polycarbonate and nylon cost more per lens and may carry a higher minimum if the factory has to buy the material in. Glass usually sits at the top. Ask for the price as a step from the base lens, so you can see exactly what the upgrade costs per pair across your order quantity.

Deciding

• Fashion sunglasses with polarisation at a low cost: TAC.
• Sport or any product that leans on impact resistance: polycarbonate.
• Premium clarity and low weight: nylon.
• Best clarity and weight is not a concern: glass.

Decide the material, the category and the coating before you ask for quotes, then keep them fixed while you compare factories. See how we check the match on the eyewear page, or read the overall method. For the order itself, our MOQ and costs guide lists the lines to request.

Written by Platinum Sky Sourcing, a service of Platinum Sky Group Limited (Hong Kong). We verify factories in China for overseas brands. Last updated 23 September 2026.