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www.reference.com/beauty-fashion/split-leather-3fef1cac5d1b1c08

Top-grain leather is more suitable for furniture upholstery, although some upholsterers use split leather to cover the back of a leather sofa in order to keep costs down. Split leather is more likely to be found in such items as the leather work gloves sold at hardware stores.

www.leather-dictionary.com/index.php/Split_leather

A new version of coated split leather from 2011 onwards is a split leather coated with a textile fabric. According to the manufacturer, the proportion is then 89% split leather and 11% other material of the coating. So far, this material has been offered under the names Rodeo, Pilot Leather and Tasan.

en.wikipedia.org/wiki/Leather

Leather is a durable and flexible material created by tanning animal rawhides and skins. The most common raw material is cattle hide. It can be produced at manufacturing scales ranging from artisan to modern industrial scale.. Leather is used to make a variety of articles, including footwear, automobile seats, clothing, bags, book bindings, fashion accessories, and furniture.

www.bikeforums.net/bicycle-mechanics/60128-split-leather-how-different-genuine...

Split leather is the stuff they cut off of top-grain leather to get thinner leather. The split leather will have a suede-ish appearance. Whether or not you actually want to call it suede is a whole different discussion.

dengarden.com/.../10-Things-to-Watch-Out-for-When-Shopping-for-Leather-Furniture

A split is still 100% real leather but does not have all of the characteristics of top-grain due to processing differences. When a split is made, it is initially light-colored and fuzzy or suede-like on both the top and bottom of the hide so that it won't look like top grain.

leatherexpressions.com/whats-pu-leather-genuine-leather-vs-pu-leather-leather...

PU leather is an artificial leather material made with split leather (that’s the fibrous part of the hide left over from making genuine leather) which has been coated with polyurethane (hence the name “PU”), and then applied to the surface of the furniture.

www.quora.com/Whats-the-difference-between-PU-leather-and-real-leather

Leather is an iconic sign of luxury and superior class, but not all can afford that luxury. Leather was criticized as a result of using chemicals in its tanning procedure and air pollution caused during dehairing and delimbing. And was born PU lea...

leathershoppes.com/buying-guide-for-leather-furniture.html

Buying Guide for Leather Furniture ... By cast is split leather finished on top with a polyurethane top coat and is usually shiny. ... Bonded leather is not real leather, it is a man made material consisting of 10-25 % ground up or reconstituted leather and used as a backing and a layer of PU or polyurethane which is basically plastic and fiber ...

bellatory.com/clothing/GENUINE-LEATHER

Also, split leather is never as durable as top-grain or full-grain leather, and your split-leather product will not last as long. There are many ways to give split leather a desirable appearance. The most common is applying a polyurethane coating, along with plating or artificial markings to simulate the better product.

www.fowfurniture.com/blog/tips-and-guides/what-is-leather-match-upholstered-furniture

One possible alternative is known as leather-match. Is Leather-Match Upholstery Real Leather? So, what exactly is leather-match? Leather-match furniture upholstery (sometimes referred to as L/M or Leather/Vinyl) is a combination of leather and an artificial or synthetic material, manufactured to look like it is all leather.