Omniata
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That looks more like polyester foam 
Try mixing a bit of potassium hydroxide with methanol and see if the foam dissolves in it... Sodium hydroxide wont work, it isn't ionising enough
If it does it's polyester, never seen that used for underlay, only in packing

Try mixing a bit of potassium hydroxide with methanol and see if the foam dissolves in it... Sodium hydroxide wont work, it isn't ionising enough

If it does it's polyester, never seen that used for underlay, only in packing
