I want to expand on our previous post here, focusing specifically on a SketchUp® file being imported into a Revit in-place component. You go through the process, but you are unable to override the Object Style > Imported Objects > Material.
It may not be immediately obvious in Revit, but if the SketchUp material [in use] has a texture image applied the Revit Object Style > Imported Objects > Material typically will not display. A painted solid color material should display by default from SketchUp > Revit. However a painted material using a texture image will not display in Revit:
If you run into geometry you cannot override in Revit, open the SketchUp file and check for materials in use which utilize texture images. You can save a copy of the file, and delete the materials in the file leaving only the default.
Then in Revit if you re-import the file you should be able to override materials to each layer as expected.