Taro (071440) and yautia (071450) explicitly include frozen forms within heading 0714, so frozen product of these species stays here rather than moving to the frozen vegetables chapter. The key is the botanical identity of the root; if it is one of the species named in 0714, the preservation method does not shift classification.

Fresh roots and tubers entering the US are subject to USDA APHIS inspection and may require a phytosanitary certificate from the country of origin. Certain origins and species may also require an import permit. Importers should verify current APHIS requirements for the specific commodity and origin before shipment, and consult a licensed customs broker for entry procedures.