The Transfer Matrix Method (TMM) is used conventionally to predict the acoustic properties of laterally infinite homogeneous layers assembled in series to form a multilayer. In this work, a parallel assembly process of transfer matrices is used to model heterogeneous materials such as patchworks, acoustic mosaics, or a collection of acoustic elements in parallel. In this method, it is assumed that each parallel element can be modeled by a 2x2 transfer matrix, and no diffusion exists between elements. The method is validated by comparison with finite element (FE) simulations and acoustical tube measurements on different configurations at normal and oblique incidence. Then, an overview of the possibilities, such as the combination of series and parallel matrices, the sound absorption coefficient, and the transmission loss of a parallel array of resonators or three-dimensional geometries is presented and discussed.