The two articles are both described as 12-inch by 24-inch, 100-watt heating pads with double-winding heating wire. The first pad is incorporated into a polyester fabric exterior and features a detachable controller with nine temperature settings and nine auto-off settings. The second pad has a polyvinyl chloride (PVC) exterior and a polyester cloth cover. It includes a non-detachable controller with three temperature settings and one auto-off setting.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N322029