I would phrase it in terms of subsets. All cats are mammals, therefore "cat" is a subtype of "mammal". So the possible values of the type "cat" are a subset of the possible values of the type "mammal".

In contrast, neither are the mutable things a subset of the immutable things nor the other way round. It's not the case that everything mutable is immutable nor that everything immutable is mutable. The two types are disjoint.