An article including a panel structure mountable in an automobile vehicle to form a part of the vehicle interior thereof, and a process for making the same are disclosed. According to this process, an outer layer defining at least a portion of the exposed exterior surface of the structure is prepared by applying a water-dispersed composition containing a thermoplastic polyurethane and a heat-activated crosslinking agent onto a mold surface and thereafter drying the composition. Next, a composition comprising (i) a poly(vinyl chloride) resin and at least one plasticizer and/or (ii) a thermoplastic polyurethane resin material is gelled onto an inner surface of the outer layer while on the outer layer is retained on the mold surface. The gelled composition is then fused to form an inner layer interfacially chemically bonded to the outer layer. The layered composite structure is united with the reinforcing substrate so that the reinforcing substrate serves to reinforce the outer layer. The exposed exterior surface of the panel structure simulates the appearance and feel of authentic leather, while the inner layer and an optional semi-rigid polyurethane cellular foam intermediate layer provide a compressing feel to the exposed portion.