Below is a list of Polyurethane Foam manufacturers from Calhoun, Georgia. Polyurethane foam is a type of closed-cell polyurethane foam that can biodegrade in direct and indirect sunlight. Flexible polyurethane foam (FPF) is polyurethane foam that is used in furniture such as beds, couches and chairs because it molds itself to the shape of the body, providing comfort and support.