The product is identified as item number 1556340A, EverPet Puppy Pads. The pet pads are used to absorb the excretions of animals, such as puppies, while they are being toilet-trained. Each pad measures approximately 21 inches wide by 21 inches long. The pads are designed for placement on the floor and are manufactured in functional layers. The face layer is composed of non-woven fabric which keeps the surface dry. The second layer is composed of tissue made from paper pulp which slows the liquid waste. The third layer is composed of paper pulp and superabsorbent polymers (SAP). The paper pulp immediately absorbs fluid and permits the SAP to absorb and contain the fluid in the pad. The fourth and final layer is composed of polyethylene (PE) film backing which keeps waste from soaking the floor. The New York Customs and Border Protection Laboratory analyzed the pet pads and determined that the functional absorbent material is the combined paper pulp and SAP. The paper pulp and SAP far exceed any other component by weight.
[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/N264036