Quoted:
A "gun" has a serial number.
You'd be ok with accessories. You could even sell uppers, but no lowers.
The above post is correct (to the best of my knowledge), but I'll add a couple of minor caveats:
1. Just because you can sell something in a retail/mail-order store, doesn't mean you can EXPORT it without a license. ITAR and other export control laws apply even to silly things sometimes, like red dot sights and some stocks.
2. Always be aware that your State may have laws which are more restrictive than Federal law. It is entirely possible to have State and/or Local laws restricting the sales of Barrels, Folding/Collapsing Stocks, etc.
3. ALWAYS check with a knowledgeable lawyer when opening a business to sell to the public. The fees can be enormous for them to research the laws that might be applicable to you, but the price is tiny compared to what you'll pay them later when you violate some unknown statute.
Good Luck!
FluxPrism