U.S. Customs and Border Protection (CBP) has issued a final determination that the country of origin of coffee beans is the country in which the coffee beans are roasted. The coffee beans in the final determination are produced from raw green coffee beans imported into either Candara or US in their natural state. Once in Canada or the US the beans are roasted and packaged. CBP ruled that "roasting green coffee beans substantially transforms the beans into a new and different article of commerce." The agency issues country-of-origin rulings "for the purpose of granting waivers of certain 'Buy American' restrictions in United States law or practice" for government procurement.