18 U.S.C. 921(a)(4): DESTRUCTIVE DEVICE
26 U.S.C. 5845(f)(2): DESTRUCTIVE DEVICE (Nonsporting shotgun
having a bore of more than one-half inch in diameter)

The registration period for the USAS-12, Striker-12, and
Streetsweeper shotguns will close on May 1, 2001.

ATF Rul. 2001-1

      Pursuant to ATF Rulings 94-1 (ATF Q. B. 1994-1, 22) and 94-2
(ATF Q. B. 1994-1, 24), the Bureau of Alcohol, Tobacco and Firearms
(ATF) classified the USAS-12, Striker 12, and Streetsweeper
shotguns as destructive devices under the National Firearms Act
(NFA), 26 U.S.C. Chapter 53.  The NFA requires that certain
"firearms" be registered and imposes taxes on their making and
transfer.  The term "firearm" is defined in section 5845 to include
"destructive devices."  The term "destructive device" is defined in
section 5845(f)(2) as follows:

      [T]he term 'destructive device' means . . . (2) any type of
      weapon by whatever name known which will, or which may be
      readily converted to, expel a projectile by the action of an
      explosive or other propellant, the barrel or barrels of which
      have a bore of more than one-half inch in diameter, except a
      shotgun or shotgun shell which the Secretary finds is
      generally recognized as particularly suitable for sporting
      purposes; . . .

      The USAS-12, Striker 12, and Streetsweeper shotguns were
classified as destructive devices pursuant to section 5845(f)
because they are shotguns with a bore of more than one-half inch in
diameter which are not generally recognized as particularly
suitable for sporting purposes.

      Pursuant to 26 U.S.C. 7805(b), ATF. Ruls. 94-1 and 94-2 were
issued prospectively with respect to the making, transfer, and
special (occupational) taxes imposed by the NFA.  Thus, although
the classification of the three shotguns as NFA weapons was
retroactive, the prospective application of the tax provisions
allowed registration without payment of tax.  ATF has contacted all
purchasers of record of the shotguns to advise them of the
classification of the weapons as destructive devices and that the
weapons must be registered.  ATF has registered approximately 8,200
of these weapons to date.

      Held, the registration period for the USAS-12, Striker-12, and
Streetsweeper shotguns will close on May 1, 2001.  No further
registrations will be accepted after that date.  Persons in
possession of unregistered NFA firearms are subject to all
applicable penalties under 26 U.S.C. Chapter 53.

Date signed: February 2, 2001.