the 410 pistol were classified as AOW (any other weapon) they do require a tax stamp (5.00), but I BELIEVE it can be transfered on a 03 FFL (c&R), some of the C&R gunsthat were NFA guns at one time, have now been reclassified as NON NFA but I do not know if this is one of them. If remington or H&R or NEF or who ever owns the company now, would be willing to selling just a manufactured receiver, it would be possible to build one using the rifled 410/45 LC barrel, but it would have to be a receiver that never had a barrel fitted to it, it would then have to be transefered on a 4473 as a pistol receiver.
In theory if a individual made their own (virgin) receiver from scratch, it could then be built as a 410/45 LC pistol so long as you used a rifled barrel. It would be best to summit one to the BATF for a final classification, but I am sure that it would be legal. Having the letter from the ATF is a good CYA move.
Just for giggles, did you know that some guns can also be neither a rifle, pistol or NFA gun......
figure that one out.... but I do have a letter that was issued from them on this particular issue....