This reminds me of the Subaru BRAT in the early '80s. There was a 25% tarrif on imported pickups. So Subaru added two plastic jump seats in the back of the BRAT, even making them face backwards. No seat belts as I recall just handles. They weren't even really intended to be used. They were just cheap plastic. But they served the purpose of making the vehicle a four-seater car instead of a pickup, with only a 2.5% tarrif.
Tarrif averted, thousands sold!
https://en.m.wikipedia.org/wiki/Subaru_BRAT