The tariffs are imposed on goods originating in the US as per CUSMA definitions. For vegetable products this means the country of harvesting. Coffee not grown in the US is not subject to tariffs, even if packaged or shipped through there. Tariff rules: www.canada.ca/en/departmen...
The only coffee that would be subject to Canada's retaliatory tariffs is that grown in Hawaii or Puerto Rico. Not sure why we would want to punish anyone in either place, but here we are. CUSMA rules for determining country of origin: laws-lois.justice.gc.ca/eng/regulati...
One caveat is that, for coffee roasted in the US, Canada may make the determination that "the single material that imparts the essential character of the goods is a fungible material and has been commingled", which then allows it to treat it as a US good.
This would require to treat beans as a "fungible" material, and to equate roasting to "commingling". I don't think that is possible, but I am a coffee snob, not a Finance bureaucrat.
This is all very interesting. Thanks for taking the time to reply. Seems like this all hinges on the interpretation of processed/roasted in the States.