Morpholine may be safely used as a component of food, subject to the following restrictions.
    
    
        
        (a) 
         It is used as the salt(s) of one or more of the fatty acids meeting the requirements of  § 172.860, as a component of protective coatings applied to fresh fruits and vegetables.
     
    
        
        (b) 
         It is used at a level not in excess of that reasonably required to produce its intended effect.