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The Poron polyurethane black open-cell foam sheet has an ultra soft firmness and an adhesive backing, and meets Underwriters Laboratories ULHBF and Federal Motor Vehicle Safety Standard FMVSS 302 specifications. Poron foam is a polyurethane material that provides excellent recovery from compression and offers good chemical resistance. It has an ultra soft firmness, which requires approximately 1 to 5 psi of pressure to compress.Industrial foam is made of plastic or rubber and has internal air cells that make it lightweight and ideal for sealing and cushioning.