To help everyone understand...
When these were first released, the ATF classified these as firearms due to the design they were not shotguns, it was a loop hole in the system and therefore the firearm did not require an SOT due to the barrel length. SOT is "Special Occupational Tax" a 200.00 tax stamp for rifles or shotguns with a barrel length under 16.0"and a screening process that makes Canadian gun ownership/licensing requirements look simple. The State Dept. made a ruling, they are shotguns plain and simple.
Please do not order these shotguns, due to the barrel length being under 18.0" they are considered "combat shotguns" even the 410 Shockwave or Tac 14 is considered a "combat shotgun". I have had many conversations with licensing officials at State, it does not matter how the ATF, you and I or even how they feel these items should be classified, it is what is in the USML.
The USML regulates "shotgun barrels" anything that can shoot a shotgun cartridge under 18.0" are combat shotguns regardless of caliber. These and even the barrels are currently only exportable to Military and LE agencies.
Thinking ahead, this could effect a number of other firearms that can shoot shotgun cartridges as well. It is best to leave it alone. These shotguns should migrate from the USML to the ECCN sometime this year which will open the door, we will keep everyone in the loop.
The IRUNGUNS Team