Characteristic:
ECO: PVC uses ECO plasticizers and meets EU REACH requirements.

PU uses abrasion-resistance and durable materials.

Good flammability and low cost.

The bottom layer has the good physical properties like PVC, and surface layer is wrapped with PU. Good hands and touch which very close to the quality of PU and also has a good skin-friendly feel. 

The lowest price is roughly 1.3 times of PVC.