; and (B) any treatments, including ruling letters, accorded by the Secretary to transactions that are substantially identical to the transactions described in the ruling letter described in subparagraph (A). (f) Subsoil or seabed samples (1) In general In enforcing chapter 551 of title 46, United States Code, the Secretary may not determine that— (A) subsoil or seabed samples are not merchandise for purposes of section 55102 of title 46, United States Code; or (B) taking subsoil or seabed samples from the seabed is not considered an installation or other device for purposes of section 4(a)(1) of the Outer Continental Shelf Lands Act ( 43 U.S.C. 1333(a)(1) ). (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 determination described in paragraph (1), including the following headquarters ruling letters: (i) HQ H317289 (March 25, 2021). (ii) HQ 115799 (September 30, 2002). (iii) HQ 116602 (January 30, 2006). (iv) HQ 108442 (August 13, 1986). (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). (g) Pristine seabed (1) In general In enforcing chapter 551 of title 46, United States Code, the Secretary may not determine that such chapter does not apply to— (A) the pristine seabed of the outer Continental Shelf