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 (order Cetacea); of manatees and dugongs (orde Commodity Code Description 02 08 40 00 Of whales, dolphins and porpoises (order Cetacea); of manatees and dugongs (orde 02 08 40 10 Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees 02 08 40 90 Other