Blessing over heart of palm:[1]
The heart of palm, known in Hebrew as Kura, is the center of a palm tree’s main stem.[2] The blessing that is to be recited on the heart of the palm is Shehakol.[3] [However, this only applies towards the heart of a wild palm tree, or the heart of a palm tree that was planted for the purpose of harvesting its dates.[4] However, palms that are planted for the sake of harvesting their hearts, receive the blessing of Hadama.[5] In today’s time, most production of palm heart is cultivated from palms that are planted and grown specifically for this purpose and their blessing is therefore Hadama.]

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[1] Admur 202/2; Michaber 204/1; Brachos 36a; Eiruvin 28b; Omitted from Admur 204

[2] See Admur ibid “The Kur is the head of the palm tree which grows each year. It is soft and fit to be eaten.”; Rama ibid; Rashi Brachos ibid

[3] Admur ibid; Michaber ibid; Shmuel in Brachos ibid; Luach of Rav Prus; Luach of Rav Elyashvili; Rav Mordechai Eliyahu

The reason: As people do not plant the palm tree with intent to eat its heart, as one who eats it diminishes the branches of the tree. [Admur ibid; M”A 204/5; Taz 204/4; Shmuel in Brachos ibid] It is rather planted rather for it to mature and produce dates. [Taz ibid]

Other opinions: Some opinions in the Gemara ibid rule the blessing over heart of palm is Hadama. [Rav Yehuda in Brachos ibid]

[4] See Admur ibid; M”A ibid; Taz ibid; Shmuel in Brachos ibid

[5] Halacha Berura 10/283; Vezos Habracha in Birur Halacha 36; Luach of Rav Elyashvili; Luach of OU; Rav Heinman of the Star K feels the blessing should be Haeitz.

The reason: The blessing is not Shehakol, being it grows from the ground and is grown for this purpose. Its blessing is therefore elevated from Sheakol, to Hadama. The reason its blessing is not Haeitsz is because it is not a fruit of the tree but a bark of the tree. [See Admur ibid; Rashba Eiruvin 28b; Meiri Brachos 30; M”B 202/38 and Shaar Hatziyon 202/42; Biur Halacha 202/15 in name of Bahag regarding sugar]