A harmles bug, but weird to see.
Steps to Reproduce:
Gravel
Drop 2 gravel, sand, powder, etc on yourself and look at your hotbar as you sufficate.
Horse
Hop on a horse so you can go back and forth under a 2 block tall gap ensuring your head is in a block while on the horse.
Watch your hotbar while going in and out of suffication.
Observed Resault: Air bubbles show and pop as if you're underwater though you're actually in a wall.
Expected Resault: Air bubbles do not appear while sufficating in a wall.
Related issues
Comments

Thank you for your report!
We're actually already tracking this issue at MCPE-34310, so I will resolve and link this ticket as a duplicate.
If you would like to add a vote and any extra information to the main ticket it would be appreciated.
If you haven't already, you might like to make use of the search feature to see if the issue has already been mentioned.
Quick Links:
📓 Bug Tracker Guidelines – 💬 Community Support – 📧 Mojang Support
📓 Project Summary – ✍️ Feedback and Suggestions – 📖 Game Wiki