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ATF says:
This refers to your letter to the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF), Firearms Technology Branch, dated September 24,2003, asking about the modification of an SKS rifle to permit acceptance of a detachable "duckbill-style" ammunition magazine.
Title 18, United States Code (U.S.C.), Chapter 44, Section 922®, states, in part, that it shall be “unlawful for any person to assemble from imported parts any semiautomatic rifle or any shotgun which is identical to any rifle or shotgun prohibited from importation under Section 925 (d) (3) of this chapter as not being particularly suitable for or readily adaptable to sporting purposes….”
Currently, SKS rifles capable of accepting a large capacity ammunition-feeding device are prohibited from importation. Therefore, modifying an SKS to accept a large capacity ammunition-feeding device would be a violation of 922 ®.