21 CFR §163.113

1. (a)Description. Cocoa is the food that conforms to the definition and standard of identity, and is subject to the requirements for label declaration of ingredients for breakfast cocoa in § 163.112, except that the cacao fat content is less than 22 percent, but not less than 10 percent by weight, as determined by the method prescribed in § 163.5(b).
2. (b)Nomenclature. The name of the food is “cocoa” or “medium fat cocoa”.