Water resistant, Apple’s site says.
Quote:
AirTag is splash, water, and dust resistant and was tested under controlled laboratory conditions with a rating of IP67 under IEC standard 60529 (maximum depth of 1 meter up to 30 minutes). Splash, water, and dust resistance are not permanent conditions and resistance might decrease as a result of normal wear. Refer to the Safety and Handling documentation for cleaning and drying instructions.
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One of those big ol’ slobbery hound dogs might not be a good match.