0714.40 - Taro (Colocasia spp.):

HTS code 0714.40 specifically classifies taro, scientifically known as *Colocasia spp.*. This category encompasses taro root in its various forms, including fresh, chilled, frozen, or dried. It may also include taro that has been sliced or processed into pellets. The defining characteristic of this classification is the botanical identification of the root as taro.

This category is distinguished from its siblings by the specific identification of taro. While the parent category 0714 broadly covers starchy roots and tubers, 0714.10 is for cassava, 0714.20 for sweet potatoes, 0714.30 for yams, and 0714.50 for yautia. Therefore, any root or tuber fitting the botanical description of taro, regardless of its processing stage (within the scope of the parent chapter), will be classified under 0714.40, not these other specific classifications.

Within HTS code 0714.40, further subdivisions exist to distinguish taro based on its condition. Subcategory 0714.40.10.01 covers taro that is fresh or chilled, indicating it has undergone minimal processing and is typically awaiting consumption or further preparation. Subcategory 0714.40.20.00 specifically addresses frozen taro, which has been preserved through freezing. An additional "Other" subcategory exists for any remaining forms of taro not explicitly covered by the fresh/chilled or frozen classifications, allowing for comprehensive categorization.