The construction of a clay mitt typically involves several layers of materials designed to enhance its effectiveness in car detailing:

1. Outer Surface (Clay Layer): This layer is composed of synthetic clay or a clay-like material. It's designed to remove contaminants from the vehicle's surface without scratching.

2. Middle Layer (Sponge): Beneath the outer clay layer, there is usually a sponge layer. This sponge provides flexibility and allows the mitt to conform to the contours of the car's body for thorough cleaning.

3. Inner Layer (Microfiber): The inner layer is often made of microfiber fabric. Microfiber is highly absorbent and helps to trap dirt particles and excess cleaning solution, preventing them from scratching the paint.

4. Inner Fabric: Sometimes, there might be an additional inner fabric layer for added durability and comfort during use.

This complex material structure of clay mitts ensures effective cleaning while minimizing the risk of scratching or damaging the vehicle's paint surface. It combines the benefits of clay bars for decontamination with the convenience and usability of wash mitts.