In a mixing bowl, whisk together the pumpkin puree, sweetened condensed milk, cinnamon, nutmeg, ginger, cloves, salt, and vanilla extract until smooth and well combined.
Heat the vegetable oil in a non-stick skillet over medium heat.
While the oil heats, use a taco shell mold or bend the tortillas in half over the edge of a baking sheet to maintain their shape while frying.
Once the oil is hot, carefully place one tortilla at a time in the skillet. Fry each for about 2-3 minutes on each side, or until golden brown and crispy.
Using a spatula, remove the taco shells from the skillet and drain excess oil on paper towels.
Once the taco shells are cool enough to handle, fill each with the pumpkin mixture.
Top each taco with a generous dollop of whipped cream before serving.