This is a Hogue Kit known as the OverMolded, model 74018.
This two-piece Overmolded Handguard for the AK-47 or AK-74 is made from rubber-covered fiberglass which offers the ultimate combination of comfort and durability. The modular design includes a smooth top cover as well as three short sections of Picatinny rail that can be attached to the sides and bottom of the lower portion for accessories.
Features:
Black finish
Longer Yugo version
Fits AK-47 & AK-74 variants
Overmold handguard grip kit
Does not include a railed top