PU Synthetics Leather Co. Ltd. Manufactures Leather for Making Upholstry Items. PU Synthetics Leather Co. Ltd also manufactures leather shoes, bags, furniture, balls, bags, luggage etc with better water-proof and breathe ability. The Leather for Making Upholstry Items has superior durability, good handfeel, and breathability. The Leather for Making Upholstry Items is available in varied colours.