True story from my days as a U.S. Customs import specialist (I lasted about 8 months...the job was just too boring for words and paid crap)...
The Subaru BRAT was a light weight pick up truck that had two heavy duty rear facing seats in the truck and carpeting in the bed. The story was that the import tax on pick ups was much higher than it was for cars (the aforementioned Chicken tax). Subaru shipped them to the U.S. as cars, not trucks, making the argument that the rear facing seats in the truck bed qualified the vehicle to be a 4 passenger car. Customs eventually decided that a "pig was a pig" and a truck was a truck, and the seats stopped being a feature after the 1985 model year.
The Subaru BRAT was a light weight pick up truck that had two heavy duty rear facing seats in the truck and carpeting in the bed. The story was that the import tax on pick ups was much higher than it was for cars (the aforementioned Chicken tax). Subaru shipped them to the U.S. as cars, not trucks, making the argument that the rear facing seats in the truck bed qualified the vehicle to be a 4 passenger car. Customs eventually decided that a "pig was a pig" and a truck was a truck, and the seats stopped being a feature after the 1985 model year.