This NAVSUP WSS procurement covers critical shipboard seats (Newport News Drawing 255584, Piece 13) made from MD71-GG Mearthane graphite-filled urethane, a Special Emphasis Level I/SUBSAFE item requiring strict traceability and certification. The specified material must be manufactured by Mearthane Products Inc. of Cranston, RI, and meet defined hardness, specific gravity, tensile, compression, impact, and water absorption properties. The contractor must maintain an ISO-9001-based quality system with specified calibration standards, preserve material traceability, and support Government source inspection/acceptance by DCMA QAR. Packaging, preservation, packing, and marking must comply with MIL-STD-2073, and the award will be a DPAS-rated order issued bilaterally with past performance considered. The procurement includes a one-year warranty from delivery and is a total small business set-aside under Emergency Acquisition Flexibilities.