Mesorat%20hashas for Mikvaot 9:3

אֵלּוּ שֶׁאֵין חוֹצְצִין, קִלְקֵי הָרֹאשׁ, וּבֵית הַשֶּׁחִי, וּבֵית הַסְּתָרִים בָּאִישׁ. רַבִּי אֱלִיעֶזֶר אוֹמֵר, אֶחָד הָאִישׁ וְאֶחָד הָאִשָּׁה, כָּל הַמַּקְפִּיד עָלָיו, חוֹצֵץ. וְשֶׁאֵין מַקְפִּיד עָלָיו, אֵין חוֹצֵץ:

The following are [items which are considered] not an interposition [on a person attempting to immerse]: tangles [of hair] on the head, or the armpit, or the hidden areas of a man. Rabbi Eliezer says: regarding either a man or a woman, anything which one cares about, interposes; and that which one does not care about, does not interpose.

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