From the Super Mario Wiki, the Mario encyclopedia
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Tiki Tanks resemble wooden, bongo-shaped entities, and they sport a stone crown and a lower stone jaw with wooden sharp teeth. Tiki Tanks have beady yellow pupils and black sclera. Their arms are timbered and tied to what appears to be three-holed maracas, and are wearing a wooden skirt.
Tiki Tanks first appear in the Ruins world. They are invulnerable to many of the Kongs' attacks. When the Kongs roll into a Tiki Tank, they merely bump into it and are pushed back; likewise, the Kongs lose a heart from contact with a Tiki Tank. Even though Tiki Tanks are unaffected by a jump attack, Donkey Kong and Diddy Kong can jump on them to gain a small boost in height.
Tiki Tanks can be defeated if the Kongs throw a projectile such as a barrel at them. Like with Pinchlys, Donkey Kong can Ground Pound next to a Tiki Tank to flip it over into the ground temporarily. While it is flipped over, Donkey Kong can stomp on the Tiki Tank to defeat it. In certain cases, the Kongs can defeat a Tiki Tank by blasting into it from a Barrel Cannon or with help from Rambi.