The description of the item 3921131010 of Italy HScode: Plates, sheets, film, foil and strip, of flexible cellular polyurethane, unworked or not further worked than surface-worked or merely cut into squares or rectangles (excl. such self-adhesive products, and floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) : Sheet of polyurethane foam, of a thickness of 3 mm (± 15 %) and of a specific gravity of 0,09435 or more but not more than 0,10092