05-13-2023, 12:15 PM
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#22 (permalink)
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Quote:
Jump Seats
Although the BRAT could fairly be called a truck, the plastic seats in the cargo bed allowed Subaru to classify the BRAT as a passenger car. North American and Canadian BRAT models featured carpeting, in addition to welded-in, rear-facing jump seats in the cargo area. The seats were a tariff-avoidance ploy,[3][4][5] serving actually to circumvent a tariff known as the Chicken tax,[6] as the plastic seats in the cargo bed allowed Subaru to classify the BRAT as a passenger car, rather than as a light truck. This significantly reduced the costs of importing BRATS to North America, as passenger cars were charged a 2.5% import tariff, while light trucks were charged a substantially higher 25% import tariff. They were discontinued after the 1986 model year.
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en.wikipedia.org/wiki/Subaru_BRAT
IIRC it was illegal to remove those seats while the vehicle was under warranty.
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