Same firearms now, basically the same on older guns, NEF used to represent the plain jane firearms such as the Handi-rifle and the Pardner shotgun. The Ultras, Buffalo Classic, Target Classic and the TDC were all marked H&R, Ultras used to be nicer finished than NEF Handis, had nicer bluing on both the barrels and the frames. But now they're all marked H&R, have been since 2007-2008. NEF is pretty much history now, all of their single shots are H&R now, the only NEF firearms are the imported shotguns, you'll be hard pressd to find NEF on their website except for the imported shotguns.
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