Depends what you’re planning on doing with it. If you’re engraving it you should be okay just ensure its on a low power setting so no flames are created, 1 because it will destroy your product and 2 to negate the build up of flame and potential damage to the laser
The fabrics I cut have PU backings on them and its widely regarded as laser friendly, just as long as you’re not burning it and letting it smoulder away creating fumes. However i’ve never used a PU leather before so may have a differnt composition to what im experienced with.
As with all laser cutting I would always recommend letting the fumes completely exhaust for a minute before opening the lid - Furtunately our laser has an excellent fume extraction solution!