A composite material component has 2 or more layers of different isocyanate-type foam, and arbitrarily has an adhesion bindability layer between the 2 or more layers, in which each layer of 2 or more layers has thickness of 5 mm or more, density of 130 kg/m3> or less based on DIN53420, compressive strength of 5-200 kPa under 10% compression based on DIN EN 826, and average of 75-98% of open cell based on DIN ISO4590-86. The 2 or more layers have one or more foam layer (A) and one or more foam layer (B). A composite material component has 2 or more layers of different isocyanate-type foam, and arbitrarily has an adhesion bindability layer between the 2 or more layers, in which each layer of 2 or more layers has thickness of 5 mm or more, density of 130 kg/m3> or less based on DIN53420, compressive strength of 5-200 kPa under 10% compression based on DIN EN 826, and average of 75-98% of open cell based on DIN ISO4590-86. The density and compressive strength of layers are different from each other. At least one of layers has elongation at break of more than 30% based on DIN 53430. The 2 or more layers have one or more foam layer (A) and one or more foam layer (B). The foam layer (A) contains irreversible thermoforming hard isocyanate-type foam having density of 10-45 kg/m3> based on DIN53420, and compressive strength of 30-200 kPa under 10% compression based on DIN EN 826,. The foam layer (A) is obtained by reacting polyol component and isocyanate component. The polyol component contains 15-60 wt.% polyether polyol (a), 30-70 wt.% polyether polyol (b), specified amount of chain elongation agent and/or crosslinking agent, 1-15 wt.% water, 0.3-5 wt.% catalyst, and specified amount of adjuvant, based on total amount of isocyanate reactivity component of polyol component. The polyol component further contains foaming agent. The polyether polyol (a) has ethylene oxide fraction of 10-50 wt.%, a number average equivalent of 500-2500 g/mol, and a functional value of 2-8. The polyether polyol (b) has a number average equivalent of 50-480 g/mol, and a functional value of 2-8. The isocyanate component contains 55-100 wt.% bifunctional diphenylmethane diisocyanate having isomer with 4,4'-methylene diphenyl diisocyanate and 2,4'-methylene diphenyl diisocyanate in weight ratio of 1:1-7:1, and 0-45 wt.% high homologue diphenylmethane diisocyanate based on amount of isocyanate component. The foam layer (B) has a layer thickness of 1 cm and average sound absorption of 20% or more at 315-6350 Hz based on ISO 10543. An independent claim is included for usage method of composite material component for manufacturing sound absorptive panel.