BQ24232H can recharge Li-Polymer cell?

Yes.  LiPo batteries have the same charge profile as the other most common Li chemistry batteries.  www.batteryuniversity.com gives a great explanation of the different Li chemistries.  Keep in mind that the bq24232H is for 4.35V batteries.

Hi Jeff,
Thank you for your answer.
Is 4.35V referred to fully charge voltage?

Could you please suggest me a "Battery Charger and Power-Path Management IC" for li-poly cell:

Nominal voltage: 3.7 V
Fully charge voltage(FC): 4.2 V
Fully discharge voltage(FD): 3.0 V
Min. capacity: 170 mAh 0.2C Discharge

Thank you

For the bq24232H, 4.35V is the fully charged voltage.

For the bq24232, 4.2V is the fully charged voltage.  I recommend the bq24232.

Hi Jeff,
Thank you for your suggestion.

So you confirm me that also the bq24232 can recharge Li-Polymer cell. Is it right?

Regards

Hi Jeff,

Thank you for your support.

Regards