http://www.ar15.com/forums/topic.html?b=6&f=1&t=177741
Dear Mr. *****:
This refers to your letter of September 21, 2004, to the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF), in which you ask about adding a telescoping stock and a magazine extension to a Benelli M1014 shotgun.
A shotgun with a
telescoping stock or a
magazine greater than 5 rounds is prohibited from importation into the United States under the provisions of section 925(d)(3) of Title 18, United states code (U.S.C.). Assembly of such a shotgun from imported parts is prohibited under 18, U.S.C. Section 922(r). The implementing regulations in Title 27, Code of Federal Regulations, Part 478, Section 478.39 (formerly Part 178, Section 178.39) prohibit assembly of such a shotgun that contains more than 10 of the imported parts listed in paragraph (c) of the regulation. Please see the enclosed brochure for further information. Assembly of such a shotgun using 10 or less of the listed import parts is not prohibited. The shotgun is also subject to whatever State laws and local ordinances may apply.
We thank you for your inquiry and trust that the foregoing has been responsive to your request.
Sincerely yours,
(signed)
John A. Spurgeon
Chief, Firearms Programs Division
The brochure contains the following:
(c) For purposes of this section, the imported parts are:
1. Frames, receivers, receiver castings, forgings, or stampings.
2. Barrels
3. Barrel extensions
4. mounting blocks (trunnions)
5. Muzzle attachments
6. Bolts
7. Bolt carriers
8. Operating rods
9. gas pistons
10. Trigger housings
11. triggers
12. Hammers
13. Sears
14. Disconnectors
15. Buttstocks
16. Pistol grips
17. Forearms, handguards
18. Magazine bodies
19. Followers
20. Floorplates