1. Tea is the leaves and leaf buds of different species of Thea, prepared by the usual trade processes of fermenting, drying, and firing; meets the provisions of the act of Congress approved March 2, 1897, and the regulations made in conformity therewith (Treasury Department Circular 16, February 6, 1905); conforms in variety and place of production to the name it bears; and contains not less than four (4) nor more than seven (7) percent of ash.

b. COFFEE.

1. Coffee is the seed of Coffea arabica L. or Coffea liberica Bull., freed from all but a small portion of its spermoderm, and conforms in variety and place of production to the name it bears.

2. Roasted coffee is coffee which by the action of heat has become brown and developed its characteristic aroma, and contains not less than ten (10) percent of fat and not less than three (3) percent of ash.

c. COCOA AND COCOA PRODUCTS.

1. Cocoa beans are the seeds of the cacao tree, Theobroma cacao L.

2. Cocoa nibs, cracked cocoa, is the roasted, broken cocoa bean freed from its shell or husk.

3. Chocolate, plain chocolate, bitter chocolate, chocolate liquor, bitter chocolate coatings, is the solid or plastic mass obtained by grinding cocoa nibs without the removal of fat or other constituents except the germ, and contains not more than three (3) percent of ash insoluble in water, three and fifty hundredths (3.50) percent of crude fiber, and nine (9) percent of starch, and not less than forty-five (45) percent of cocoa fat.

4. Sweet chocolate, sweet chocolate coatings, is chocolate mixed with sugar (sucrose), with or without the addition of cocoa butter, spices, or other flavoring materials, and contains in the sugar- and fat-free residue no higher percentage of either ash, fiber, or starch than is found in the sugar- and fat-free residue of chocolate.

5. Cocoa, powdered cocoa, is cocoa nibs, with or without the germ, deprived of a portion of its fat and finely pulverized, and contains percentages of ash, crude fiber, and starch corresponding to those in chocolate after correction for fat removed.