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, dolphines and porpoises(mammals of the order Cetacea);..seals,..and walruses 02 08 40 00 Of whales, dolphines and porpoises(mammals of the order Cetacea);..seals,..and walruses Commodity Code Description 02 08 40 00 000 Of whales, dolphines and porpoises(mammals of the order Cetacea);..seals,..and walruses