This specification defines the material performance requirements for seating foam, including head restraints, cushions, bolsters, and armrests. The materials used are typically polyurethane, however, this specification also covers the attachment of materials that would be provided on a finished part, such as hook/loop fastener, scrim, etc. Foam materials (die cut, molded, etc.) adhered to a molded pad shall meet the requirements of the finished pad as well.