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The penal law code sited by peetzakilla really doesn't apply at all. Pre-ban (pre-'94) "high capacity" magazines are absolutely legal here in NY, and are regularly sold legally in gun stores. The question is in regards to shipping in to NY, and though it's possible I'm simply not aware of it, I haven't seen any written law barring it.
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Hm.
Well, you could be right.
Section 265.00 Para 23 states:
"Large Capacity ammunition feeding device" means a magazine, belt drum, feed strip, or similar device, manufactured after September thirteenth, nineteen hundred ninety-four, that has a capacity of, or that can readily be converted to accept, more than ten rounds of ammunition; provided however, that such term does not include an attached tubular device designed to accept, and capable of operating only with, .22 caliber rimfire ammunition."
How exactly does one prove that manufacture date of a magazine?