0714.40.10.01 - Fresh or chilled 🖩

This HTS subheading, 0714.40.10.01, specifically covers fresh or chilled taro (Colocasia spp.) and its similar roots and tubers that possess a high starch or inulin content. The classification is rooted in Chapter 7 of the Harmonized Tariff Schedule, which broadly deals with edible vegetables and certain roots and tubers. This category is distinct from its sibling, 0714.40.20.00, which pertains to the same product but is in a frozen state. The key differentiator is the physical condition of the taro at the time of import or export, with this subheading exclusively applying to products that have not undergone freezing.

Within the broader context of edible roots and tubers with high starch or inulin content, taro is further categorized under the broader heading of "Cassava (manioc), arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith." This allows for the specific classification of taro based on its botanical characteristics and intended use as a foodstuff, differentiating it from other starchy root vegetables like cassava or sweet potatoes.

As this is a leaf node, there are no further subcategories. Classification under 0714.40.10.01 depends solely on the taro being in a fresh or chilled condition, excluding any product that has been frozen, dried, or otherwise preserved. The presence of the phrase "or similar roots and tubers" suggests that closely related varieties of Colocasia spp. with comparable starchy content would also fall under this classification if they meet the fresh or chilled criterion.