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An AR lower with buttstock is an "Other Firearm"....not a handgun and not a long gun.
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Well..... I'm going to disagree. I have no idea how the US Post Office would view it but I'm fairly certain about ATF. If you buy a stripped lower, that's your "Other Firearm" and it can be built as anything. But if you order a complete lower with buttstock attached, that will be logged onto the 4473 as a rifle.
This is why T/C spun themselves crazy trying to sell Contender and Encore frames. If they sold them with no pistol grip or stock, they were being treated as pistols. If they sold just the frame with a buttstock, they were being sold as rifles. When I bought my Encore frame, the pistol grip was right there in the box and it was logged as a pistol. Even though there was no barrel and I didn't even own an Encore barrel at the time.
Gregg