(a) Description. Sweet cocoa and vegetable fat coating is the food that conforms to the definition and standard of identity, and is subject to the requirements for label declaration of ingredients for sweet chocolate in 163.123, except that:
(1) In the preparation of the product, cocoa or a mixture of cocoa and chocolate liquor is used in such quantity that the finished food contains not less than 6.8 percent by weight of nonfat cacao solids, calculated on a moisture-free basis;
(2) One or more optional ingredients specified in paragraph (b) of this section are used; and
(3) The requirement in 163.123(a)(2) limiting the total milk solids content to less than 12 percent by weight does not apply.
(b) Optional ingredients. (1) Breakfast cocoa, cocoa, lowfat cocoa;
(2) Chocolate liquor;
(3) Safe and suitable vegetable derived fats, oils, and stearins other than cacao fat. The fats, oils, and stearins may be hydrogenated;
(4) Safe and suitable dairy-derived ingredients; and
(5) Safe and suitable bulking agents, formulation aids, humectants, and texturizers.
(c) Nomenclature. The name of the food is "sweet cocoa and vegetable fat coating". Alternatively, the common or usual name of the vegetable derived fat ingredient may be used in the name of the food, e.g., "sweet cocoa and ___ oil coating", the blank being filled in with the common or usual name of the specific vegetable fat used.