Step 1: Understanding the Concept
Safety equipment needs a polymer that is both transparent and tough.
Step 2: Check the polymers
PVC is used for pipes and cables, and Buna-N is a synthetic rubber.
Perspex is transparent but brittle.
Polycarbonate is transparent and has high impact strength.
Step 3: Conclude
Polycarbonate is used in helmets.
Final Answer:
Polycarbonate is the transparent polymer used in helmets.
\[ \boxed{\text{(D) }\text{Polycarbonate}} \]