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 02 08 40 10 Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees Commodity Code Description 02 08 40 10 00 Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees