The Airtex High Density Foam Sheet is perfect to work around various DIY concepts for your home or office upholstery projects. This foam Sheet can be easily cut and trimmed. Use it to make camper cushions, boat seating, chair pads, garden benches and small foam cushions. This high-density foam is long lasting and conforms to the California Bureau of Home Furnishings Fire Retardant Code 117-2013. It is made of polyurethane foam.