All labeling of upholstery is voluntary except the label attached to the cushion indicating materials used inside the upholstery item. This label, found just under the cushion, is headed with the words “do not remove under penalty of law.” Listed on this label are the padding materials used inside, which are usually cotton batting, polyurethane or urethane, and polyester batting. The cotton batting is used to cover the upholstery frame, the polyurethane and urethane foam are used for the cushioning, and the polyester batting is used to wrap the urethane cushion. This label also includes the kinds of materials used for the back cushion, which are urethane,.
