Section 01 Live animals; animal products. 02 Meat and edible meat offal. 02 08 Other meat and edible meat offal, fresh, chilled or frozen 02 08 40 - Of whales, dolphins and porpoises mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) Commodity Code Description 02 08 40 00 - Of whales, dolphins and porpoises mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)