In a medium bowl, mix together the flour, cornstarch, salt, and garlic powder.
Cover the bottom of a skillet with about ¼ inch of oil and put over medium-high heat. When the oil is hot, take a handful of heart of palm rings (which should still be wet from draining). Dredge the rings in the flour mixture shaking off the excess, and carefully drop them into the hot oil. Repeat with the remaining heart of palm. You may need to do this in batches so your pan isn't too crowded. Fry turning the pieces until they are lightly golden all over. Drain on paper towel. Serve hot garnishing as desired.