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See in the nomenclature
Section I

LIVE ANIMALS; ANIMAL PRODUCTS

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Chapter 2

Meat and edible meat offal

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Heading 0208

Other meat and edible meat offal, fresh, chilled or frozen.

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0208.40

- 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)

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