The Codex Alimentarius, which provides an international set of standards for food, states that the flavor in chocolate ice cream must come from nonfat cocoa solids that must comprise at least 2.0-2.5% of the mix weight.
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The US Code of Federal Regulations "permits reductions in the content of milk fat and total milk solids by a factor of 2.5 times the weight of the cocoa solids", in order to take into account the use of additional sweeteners.
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