In enforcing chapter 551 of title 46, United States Code, the Secretary may not apply an interpretation of the terms vessel equipment or equipment that conflicts with the definition of the term merchandise or sections 55105, 55106, 55107, 55108, 55110, 55113, and 55115 of such title. (2) Revocation or modification of certain ruling letters (A) In general The Secretary shall revoke or modify, as appropriate, any ruling letters that apply an incorrect interpretation of the terms vessel equipment or equipment as described in paragraph (1), including the following headquarters ruling letters: (i) HQ H032757 (July 28, 2008). (ii) HQ H029417 (June 5, 2008). (iii) HQ H004242 (December 22, 2006). (iv) HQ 116078 (February 11, 2004). (v) HQ 115938 (April 1, 2003). (vi) HQ 115771 (August 19, 2002). (vii) HQ 115333 (April 27, 2001). (viii) HQ 115487 (November 20, 2001). (ix) HQ 115381 (June 15, 2001). (x) HQ 114435 (August 6, 1998). (xi) HQ 114305 (March 31, 1998). (xii) HQ 113841 (February 28, 1997). (xiii) HQ 113137 (June 27, 1994). (xiv) HQ 112218 (July 22, 1992). (xv) HQ 111889 (February 11, 1992). (xvi) HQ 111892 (September 16, 1991). (xvii) HQ 110402 (August 18, 1989). (xviii) HQ 108223 (March 13, 1986). (xix) HQ 105644 (June 7, 1982). (xx) HQ 101925 (October 7, 1976). (B) Substantially identical transactions The Secretary shall revoke or modify, as appropriate, any treatments, including ruling letters, accorded by the Secretary to transactions that are substantially identical to the transactions described in the ruling letters listed in subparagraph (A). (b) Paid out not unladen (1) In general In enforcing chapter 551 of title 46, United States Code, the Secretary may not determine that pipe or cable laying operations, including the transportation of merchandise attached to such pipe or cable, are not subject to such chapter because the vessel pays out the pipe or cable to a coastwise point. (2) Revocation or modification of certain ruling letters (A) In general The Secretary shall revoke or modify, as appropriate,