These 80% AR-15 Lower receivers start as 7075-T6 forgings from the lead forge in the US and are fully machined to mil-spec tolerances. The operations left to be completed are as follows/ fire control group, trigger pin, hammer pin, trigger slot and the safety selector hole. These are our Gen2 80s and have the rear lug area cut out. This is a not an FFL item. This is not a complete receiver and still requires machining to be done. We have a copy of our ATF determination letter and our determination update stating that it is not a firearm.