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 code has subheadings; the declaration needs the one that fits the goods.
This code in Finnish Customs' Fintaric ↗Duties, taxes and other measures in the EU's TARIC service ↗