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Then the difference is whether the shotgun was originally manufactured as a sort barreled shotgun? Can a 07FFL remfg it with different barrel length?

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1. Yes, that is the difference.

2. No, it cannot be remanufactured. Once it is a regular shotgun, converting it to have a shorter that 18" bbl/26" overall length (I think those are the dimensions) is "sawing it off" even if it's a new barrel.
 
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