Please refer the following ASME BPV interpretation on a similar case although for ASME Sec-I, just for your reference:
Standard Designation: BPV Section I
Edition/Addenda:
Para./Fig./Table No:
Subject Description: Section I, P0-10.1.1, Recertification of Materials
Date Issued: 12/07/1992
Record Number: BC92-396
Historical Interpretation numbers: I-92-49
Question(s) and Reply(ies): Question: May a supplier recertify pipe which is marked with SA-106, Grade B,
and upgrade it to SA-106, Grade C, if it is shown by means of a Mill Test Report
that the pipe meets all the physical, chemical, and testing requirements of Grade
C pipe and provided the rules of PG-10.1.1 are met?
Reply: Yes.