; and (C) revoke or modify, as appropriate, any other treatments, including ruling letters, accorded by the Secretary to transactions that are substantially identical to the transactions described in this paragraph. (3) Reinstatement of certain ruling letters Upon revoking and modifying the agency actions under paragraph (2), the Secretary shall reinstate the following headquarters ruling letters (popularly known as the Koff rulings ): (A) HQ H242466 (July 3, 2013). (B) HQ H235242 (November 15, 2012). (C) HQ H225102 (September 24, 2012). (d) Installation activities (1) In general The Secretary shall revoke the following headquarters ruling letters in which the Secretary determined that certain installation activities do not involve transportation of merchandise between points in the United States for purposes of section 55102 of title 46, United States Code: (A) HQ 115185 (November 20, 2000). (B) HQ 115218 (November 30, 2000). (C) HQ 113838 (February 25, 1997). (D) HQ 108442 (August 13, 1986). (2) Similar ruling letters 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 described in paragraph (1). (e) Decommissioning (1) In general In enforcing chapter 551 of title 46, United States Code, the Secretary may not exempt merchandise transported as a result of decommissioning an installation or facility on the outer Continental Shelf from the requirements of such chapter. (2) Revocation or modification of certain ruling letters The Secretary shall revoke or modify, as appropriate— (A) any ruling letters that apply the exemption described in paragraph (1), including the headquarters ruling letter HQ H004242 (December 22, 2006)