From the Super Mario Wiki
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Walking Trees are obstacles that appear in Mario Kart DS, Mario Kart 7, and Mario Kart Tour. They appear on the Luigi's Mansion course, shuffling from side to side. Colliding with a Walking Tree while racing stops the player similar to colliding with a wall, as opposed to spinning out. In Mario Kart DS, they are more detailed, and in Mario Kart Tour they are brown.