LINE baking sheet with wax or parchment paper.
HEAT cream to a gentle boil in a medium, heavy-duty saucepan. Remove from heat. Add chocolate. Stir until mixture is smooth and chocolate is melted. Stir in tea powder. Refrigerate for 30 minutes or until slightly thickened.
DROP chocolate mixture by rounded measuring teaspoon onto prepared baking sheet. Refrigerate for at least 30 minutes. Shape or roll each into balls. Roll truffles in tea powder. Store in airtight container in refrigerator.
Note: Matcha green tea powder can be found at Japanese and Korean markets or in the tea aisle of grocery stores.