This isn't quite right. The USAS-12 was legal in California even after the '94 reclassification and until SB23 was passed in '99. California law specifically exempts shotguns from the definition of a Destructive Device whereas Federal Law does not. Federally it's a DD and must be transferred like any other DD (Form 4, $200 tax, etc), however the state of California does not recognize the USAS-12 as a DD. It's a Title I shotgun to them and could be transferred in using a DD Dealer who simply DROSed it after the Form 4 was approved. This has not changed, however SB23 turned this into an AW requiring registration, so a complete USAS-12 would not be legal to buy today, but it is still exempt from DD status in CA. If you could find a stripped USAS-12 receiver and a DD Dealer who would to the NFA transfer for you, you could in fact legally bring it in as long as it didn't have a pistol grip. If you created a non-detachable magazine in some manner, the rebuild would circumvent SB23 completely and would be perfectly legal. The trouble would be getting the Form 4 LEO signature.