Establish the content/components directory.

content/components/README

+This directory is for components that have the Content Module as the
+uppermost layer they depend on.  They may depend only on the Content
+API (content/public) and on lower layers (e.g. base/, net/, ipc/
+etc.).
+
+These components are not part of the Content Module itself.  They are
+built in a separate .gyp file (content_components.gyp in this
+directory).
+
+Components that have bits of code that need to live in different
+processes (e.g. some code in the browser process, some in the renderer
+process, etc.) should separate the code into different subdirectories.
+Hence for a component named 'foo' you might end up with a structure
+like the following:
+
+content/components/foo          - DEPS, OWNERS, foo.gypi
+content/components/foo/browser  - code that needs the browser process
+content/components/foo/common   - for e.g. IPC constants and such
+content/components/foo/renderer - code that needs renderer process
+
+These subdirectories should have DEPS files with the relevant
+restrictions in place, e.g. only content/components/foo/browser should
+be allowed to #include from content/public/browser.
+
+Note that there may also be an 'android' subdir, with a Java source
+code structure underneath it where the package name is
+org.chromium.content.component.foo, and with subdirs after 'foo'
+to illustrate process, e.g. 'browser' or 'renderer':
+
+content/components/foo/android/OWNERS, DEPS
+content/components/foo/android/java/src/org/chromium/content/component/foo/browser/
+content/components/foo/android/javatests/src/org/chromium/content/component/foo/browser/
+
+Code in content/components/ should be placed in the content:: namespace.