ISO 5999:2013 specifies requirements for flexible load-bearing polyurethane foam of the polyether type. ISO 5999:2013 is applicable to flexible polyurethane cellular materials manufactured in block, sheet and strip form, in moulded and fabricated shapes, and as reconstituted material, used for load-bearing applications in general, but excluding carpet backing and underlay. It, thus, primarily relates to the quality of polyurethane foam used for comfort cushioning purposes.