46 C.F.R. § 164.015-2
(a) Unicellular expanded polyvinyl chloride-acetate copolymer or synthetic rubber modified polyvinyl chloride, polymer or copolymer plastic foam shall be of three types as follows:
Type A—for life preservers, buoyant vests or buoyant cushions. Type B—for buoyant vests or buoyant cushions. Type C—for ring life buoys.