This International Standard specifies the minimum requirements for flexible polyurethane foams up to and including 20 mm thick intended for combination with suitable substrates such as non-woven, woven or knitted fabrics, to form a laminate. Three types of flexible polyurethane foam are specified as follows: type I: polyether; type 2: polyester with minimum elongation at break of 200 %; type 3: polyester with minimum elongation at break of 300 %.