It looks like you just omitted the test for the second letter being L:
= Table.AddColumn(#"Dodano kolumnę niestandardową1", "Opis beczki", each if [Product Line] <> "Large Steel Drums>=44G/160ltr+" then null else Text.Combine({Text.Combine(List.ReplaceMatchingItems({Text.Start([Item Description],2)},{{"OL","OH"},{"RL","OH"},{"RH","OH"},{"TC","TH"}})),GaugeText([Top Gauge]) & GaugeText([Body Gauge]) & GaugeText([Bottem Gauge]),if Text.Middle([Item Description],1,1) = "L" then "L" else null,if Text.Middle([Item Description],22,1) = "L" then "IC" else null}," "), type text)
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