| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 0106121100 | Whales, dolphins and porpoises(mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia),pure-bred breeding，including domesticated and artificially propagated | 10% | 0% | 0% | 9% | 10% | More | |
| 0106121900 | Other whales, dolphins and porpoises(mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia), including domesticated and artificially propagated | 10% | - | 0% | 9% | 12.5% | More | |
| 0106122110 | Improved breeding of endangered seals, sea lions, and walruses (mammals of the suborder Cypriniformes) | 0% | - | 0% | 9% | 10% | More | |
| 0106122190 | Improved breeding of non endangered seals, sea lions, and walruses (mammals of the suborder Cypriniformes) | 0% | - | 0% | 9% | 10% | More | |
| 0106122910 | Endangered seals, sea lions, and walruses (belonging to the suborder of pinnipeds) for non improved species | 10% | - | 0% | 9% | 12.5% | More | |
| 0106122990 | Non endangered seals, sea lions, and walruses (mammals of the suborder Cypriniformes) are used for non modified breeds | 10% | - | 0% | 9% | 12.5% | More |