In the manufacturing process of plush toys in the IP retailfield, it is difficult for traditional cotton materials to accurately present facial details. With the continuous innovation of manufacturing technology, the emergence of vinyl plush products has brought about a major breakthrough in the presentation of IP on plush materials. Vinyl materials are smooth and sturdy, suitable for depicting the facial features and other details of characters; while plush materials are soft and comfortable, suitable for the body parts. This combination of materials not only enhances the texture and durability of products, but also improves the diversity of the tactile experience, meeting consumers’ dual needs for both the handfeel and visual appeal.