Vehicular Seat

A seat designed to accommodate one or more persons (operator and/or passengers) for use on ground vehicles, construction equipment, machinery, and the like. It may be covered, padded, upholstered, and equipped with arm and/or backrest. A support, seat, vehicular may be included if it is permanently fastened to the seat. Excludes straddle type seats (saddle), seat, aircraft and seat, shipboard surface lookout.