The primary difference lies in material composition and breathability. PU (Polyurethane) leather is softer, more flexible, and mimics the feel of genuine leather, making it ideal for high-end furniture and apparel. PVC (Polyvinyl Chloride) leather is more durable, resistant to moisture, and easier to clean, which is preferred for automotive interiors and marine upholstery. From a sourcing perspective, PU is generally more expensive but offers better environmental profiles, while PVC provides superior cost-efficiency for heavy-duty applications.