[freebeard]

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.

en.wikipedia.org/wiki/Subaru_BRAT

IIRC it was illegal to remove those seats while the vehicle was under warranty.