Shock‑absorption behavior of ABS helmet shells is characterized through dynamic tests at –30 °C and +50 °C, including bending, clamped bending, tensile, and puncture loading. The data is used to calibrate a temperature‑ and strain‑rate‑dependent MAT_24 model with a simplified DIEM‑based failure description. Validation on real helmet samples highlights the influence of shell thickness, rate‑dependent stiffness, and cooling‑induced pre‑stress on impact response. Drop tests at ±30 °C show good agreement after refining geometry and elastic properties, enabling more accurate LS‑DYNA predictions for impact‑critical polymer components.