Some pieces of furniture that appear to be leather are actually made of plastic. Vinyl seats in your car are made of plastic. Unfortunately, plastic doesn't have the durability of leather, and so from time to time a repair is in order. There are some excellent products on the market for repairing plastic seats, and they beat covering the tear with a like-coloured adhesive tape.
Wash and dry the area on the plastic seat that requires repair. If any stuffing is sticking out of the hole or tear, stuff it back inside the seat.
Match the colour compound in your kit to the colour of the plastic seat. Match the patch as well. Most kits come with a few options of shades of the colour you have chosen.
Cut the patch to size and affix to the plastic seat using the adhesive in the kit. Apply the colour compound to the patch and the immediate area beyond it on all sides. Spread the compound using the plastic spatula in the kit. You may also use a putty knife.
Find a graining paper that closely matches the grain on your plastic seat. Once the colour compound is tacky, and no longer wet, press the graining paper onto the compound and patch firmly, then immediately peel off. This will transfer the grain of the plastic into the colour compound.
Allow the area to dry for 12 hours before using. Treat the repaired area the same way you would treat your plastic seat. It can be washed and dried as needed.