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, any ruling letters that apply an incorrect determination with respect to pipe or cable laying operations described in paragraph (1), including the following headquarters ruling letters: (i) HQ 115522 (December 3, 2001). (ii) HQ 115487 (November 20, 2001). (iii) HQ 115311 (May 10, 2001). (iv) HQ 115333 (April 27, 2001). (v) HQ 114435 (August 6, 1998). (vi) HQ 114305 (March 31, 1998). (vii) HQ 105644 (June 7, 1982). (viii) HQ 101925 (October 7, 1976) (also referred to as T.D. 78–387). (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). (c) Lifting operations (1) In general In enforcing chapter 551 of title 46, United States Code, the Secretary may not exempt lifting operations from the requirements of such chapter. (2) Revocation or modification of certain agency actions The Secretary shall— (A) revoke or modify, as appropriate, any ruling letters that apply the exemption described in paragraph (1)