This is a Magpul Industries Handguard known as the Zhukov-U, model MAG680-BLK.
The Zhukov-U Hand Guard shaves off 1.5" from the original Zhukov AK Hand Guard to accommodate shorter barreled rifles and pistols" and keeps the front end of full length rifles a little more lively. The shorter version also allows us to accommodate the military issue cleaning rods" so you don't have to give that up to get the benefits of the Zhukov anymore! The Zhukov-U shares the same type of sturdy aluminum chassis as the longer standard Zhukov for strength and heat mitigation sheathed in a comfortable" injection molded exterior for superior ergonomics. The Zhukov-U includes M-LOK slots for accessory attachment" and is fully compatible with the UltiMAK gas tube rail. Installation requires removing handguard retainer. Made in U.S.A. Hand Guard counts as one US compliance part for 922(r).
Features:
Optimized for short barrel rifles such as AK-102, AK-104, & AK-105
Full-length aluminum chassis
Vented gas tube cover
M-LOK slots