The lip would HAVE to be Urethane, but if it was cheaper to produce the rear/sides in fiberglass, thats fine as well. As long as it fits.
And it has to be cheap...most people got their OEM kits for $299...and compared to the other kits, this would be a good "OEM look" cheap alternative. 94-97 Integras would benefit most obviously since we didnt have the OEM kit available to us from Acura.