In (m)SUD, the upos tagset is the same as the in UD (see UD guidelines).
The only exception is for the upos=IDEO which is used in a few treebanks for ideophones.
pattern { N [upos <> ADJ|ADP|ADV|AUX|CCONJ|DET|INTJ|NOUN|NUM|PART|PRON|PROPN|PUNCT|SCONJ|SYM|VERB|X | IDEO] }In (m)SUD, the upos tagset is the same as the in UD (see UD guidelines).
The only exception is for the upos=IDEO which is used in a few treebanks for ideophones.