‘This subheading also includes products made of combinations of paper materials such as paper pulp, paper, cellulose wadding or webs of cellulose fibres with a superabsorbent polymer (SAP) (e.g., bed liners for incontinence patients or dog training pads). The main function of such products is the absorption of aqueous fluids. The SAP effectively retains aqueous fluids in the products core and thus gives the products their essential character. The paper materials particularly facilitate initial absorption and transport of aqueous fluids to the SAP.

In accordance with Note 2(z) to Chapter 39, products of heading 9619 are excluded from this subheading (see also Additional note 1 to Chapter 96).’

‘These subheadings do not include products made of combinations of paper materials such as paper pulp, paper, cellulose wadding or webs of cellulose fibres with superabsorbent polymer (SAP), where the main product function is the retention of aqueous fluids by the SAP (see the explanatory note to subheading 3924 90 00, third paragraph).’