I'm no expert either but I'm pretty sure it is carbon fibre as I can see, and now feel, the weave itself... unless it's just over some fibreglass or something I don't know to be honest!
It is horrible really now it sticks out like a sore thumb to me! The clear stuff has chipped off in only a few places. The thing is, I really like the front splitter, it really adds to the shape of the car... so I don't want to take it off!