It's like rubber. Soft, black rubber. Like getting a new tire on your bicycle - rubber.
Kim (Kardashian, of course) painted a clear coat french tip. Kind of dresses up the rubber look, yes? I think I will try the straight rubber first and then maybe graduate to a shiny tip... just see where my whim takes me. OPI carries a shade ("Matte What's a Tire Jack") as well as KO ("Flatte Black"). OPI is $9 a bottle compared to KO's $19. I'm heading over to Sephora now to give OPI's a try first.