Its the only piece that has to be sent through an FFL. ALL the rest of it can be sent to your house. Me myself... I call it a part. It will not fire as it is... Thus for ... its a part.
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I call it a firearm, but as a retired LEO, I tend to think toward the statutory definition and I wouldn't want to confuse a novice who might think because it COULD be called a part, it doesn't require as much diligence as one would extend to a fully assembled FIREARM and then get themselves into a potentially very expensive legal dilema.
Just because I like this topic I'll toss this out there.
gun (gun)
noun
a weapon consisting of a metal tube from which a projectile is discharged by the force of an explosive; specif., technically, a heavy weapon with a relatively long barrel fixed in a mount, as a cannon or machine gun
a rifle