This article evaluates selected performance parameters of commercial upholstery textiles that impact on user comfort and safety. The study included four commercial multilayer textiles: RIBCORD bright, RIBCORD dark, OREO, and ILIAS, each with varying morphology (thickness, number of layers, porosity, and raw material composition). Statistical analysis of the textile microstructure was conducted using high-resolution micro-computed tomography (micro-CT). The performance parameters of the textiles were determined based on tests of air permeability, tensile strength, abrasion and pilling resistance, and flammability. The significantly different results obtained for all performance parameters of the tested textiles are justified by the results of the microstructure analysis. A clear correlation was observed between air permeability and the porosity of the inner layer of all tested textiles. Tensile strength tests revealed significant mechanical anisotropy in all textiles. Abrasion and pilling resistance tests demonstrated very good properties for RIBCORD bright, RIBCORD dark, and OREO. Flammability tests have shown that OREO is a flame-retardant textile material.