1. PU Polyurethane
Pros: 100% waterproof, stretchy, cheap
Cons: not breathable, bad smell of chemicals or plastic sensitive for dog nose, Easily wears over time and can crack, which means it doesn’t last long
Usually will add additional layer of jersey/cotton/fleece to make the raincoat comfortable wearing
2. Oxford fabric with coating
Pros: waterproof, high strength, strong, durable, wrinkle-free and iron-free
Cons: heavier than nylon, hand feeling not soft, tends to make noise/rustle while dog walks, not so breathable
3. PVC/TPU 100% vinyl, transparent raincoat
Pros: 100%waterproof, cheap, colorful and fashion
Cons: not breathable,Easily wears over time and can crack, which means it doesn’t last long
4. Langerland's Polyester with DWR coating

Pros: 100%waterproof, breathable, soft, ultra light weight, durable use for long time
Cons: very different from above raincoats