If you put this upper on a rifle lower, foregrip or not, it would be considered an SBR. Put this upper, minus the vertical grip, on a lower receiver that was designated a pistol lower before it left the factory, it will be considered an AR pistol.
Or if in new jersey, as long as you start with a stripped reciever wich is a other ( not a rifle not a pistol) have a forward grip, sba3 brace and overall length from the top thread of the barrel to the middle of the brace overall length of 26" your good. In jersey at 26" i would still pin and weld a muzzle break to be sure.
Yes, the vertical grip will make it an SBR which are subject to NFA regulations.