There's a number of different ways to get your shotgun. 1) you can file a form 1 w/ the BATF and upon approval build the gun yourself. 2) you can purchase on a form 4, through a class II or III, an 870 that has already been made into an SBS. 3) if you just want a pistol grip on the weapon but no stock then you can have a local class II convert the weapon into an AOW then transfer it to you w/ a $5 tax. If you manufacture the AOW then it will be done on a form 1 and will cost $200. In all three situations you'll still be required to get your chief law enforcement officer's signature, then submit that w/ fingerprints, photos, and in cases 1 and 2 a $200 check to the BATF.