0208.40.01.00 - 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).

This HTS category, 0208.40.01.00, specifically classifies meat and edible offal derived from marine mammals belonging to the order Cetacea (whales, dolphins, and porpoises), the order Sirenia (manatees and dugongs), and the suborder Pinnipedia (seals, sea lions, and walruses). These products, when imported or exported, are subject to classification under this heading, provided they are in a fresh, chilled, or frozen state.

Distinguishing this category from its siblings is crucial for accurate classification. While other subheadings within 0208.40 cover meat from rabbits or hares (0208.10.00.00), primates (0208.30.00.00), reptiles (0208.50.00.00), and camels or camelids (0208.60.00.00), this specific heading is exclusively for the aforementioned aquatic mammals. The basis for distinction lies in the taxonomic classification of the source animal.

As a leaf node in the HTS database, this classification does not have further subcategories. Therefore, the focus for importers and exporters is on ensuring the product is indeed sourced from the specified marine mammals and is presented in a fresh, chilled, or frozen form. Any processing beyond these states, such as cooking or canning, would necessitate classification under different HTS headings.