"(E) Any semiautomatic firearm regardless of whether such firearm is listed in subparagraphs (A) to (D), inclusive, of this subdivision, and regardless of the date such firearm was produced, that meets the following criteria:
(III) A shroud that is attached to, or partially or completely encircles, the barrel and that permits the shooter to fire the firearm without being burned,
(F) A part or combination of parts designed or intended to convert a firearm into an assault weapon, as defined in any provision of subparagraphs (B) to (E), inclusive, of this subdivision, or any combination of parts from which an assault weapon, as defined in any provision of subparagraphs (B) to (E), inclusive, of this subdivision, may be assembled if those parts are in the possession or under the control of the same person;
(3) “Action of the weapon” means the part of the firearm that loads, fires and ejects a cartridge, which part includes, but is not limited to, the upper and lower receiver, charging handle, forward assist, magazine release and shell deflector;"
^ Unfortunately, the above clause "(E)" includes any semiautomatic firearm whether it's listed in section "(B)" or not; and which includes the feature in section "(III)" which described any handguard. Next, it adds section "(F)" which says any part of a firearm which is "designed or intended" to convert or assemble the firearm into what CT considers an "assault weapon" (which includes the AR-15, and that's what your upper assembly would in fact do). Because obviously an AR Upper is meant to assemble with a lower, thus convert it into an "assault weapon" according to CT law. Finally, we see section "(3)" which says the action of a weapon is also considered a feature of an "assult weapon" within this context, and it includes any parts that load, fire, and eject cartridges, also including the upper & lower receiver, charging handle, forward assist, shell deflector, etc.