| Material | Key Characteristics | Advantages | Disadvantages | Best for Baby Products? |
| PU Foam | Soft, spongy, flexible; excellent cushioning and moldability | Superior shock absorption, ergonomic shaping, insulation, lightweight, and durable; safe for babies | Less stable in very thin forms | Yes—perfect for seats and cushions needing comfort and support |
| Plastic (PP/PVC) | Rigid, hard, non-porous | Durable, waterproof, cost-effective, easy to clean | Lacks cushioning, can be uncomfortable, may contain harmful chemicals | Limited—suitable for hard shells, not for body-contact items |
| EVA Foam | Closed-cell, rubber-like, denser than PU | Lightweight, flexible, water-resistant | Less cushioning, harder feel, limited comfort | Suitable for mats or toys needing firmness, but not for plush comfort |