Section 163.114 - Lowfat cocoa(a)Description. Lowfat 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 10 percent by weight, as determined by the method prescribed in § 163.5(b) .(b)Nomenclature. The name of the food is "lowfat cocoa".