The product under consideration is described as Dearborn® Safety Series ADA Compliant Tubular Covers, which come in several designs. They are manufactured from ethylene-vinyl acetate (EVA), a closed cell plastic foam, and conform to 1 ¼ inch and 1 ½ inch tubular pipes. The covers are white in color, have a Shore C6 durometer, and are UV resistant. They fasten using a hook and loop fastening design, can be painted with a latex-based paint, cleaned with all common and industrial cleaning agents, and easily trimmed using a common cutting tool. The tubular covers are designed to meet and comply with the Americans with Disabilities Act (ADA) standards for lavatory pipes that are required to be insulated to prevent burns.
[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/N320828