Abstract: A seat assembly for an automotive vehicle is disclosed which includes a seat cushion unit and a back rest unit which is adapted to be moved from a generally upright position to a generally horizontal position located rearwardly of the seat cushion unit to provide a cargo carrying platform. The back rest unit has a back rest which is rotatably supported intermediate its ends by a pair of hinge arms for movement 180.degree. to position its planar back side adjacent the seat cushion unit. The seat assembly also has a latching mechanism including a three position lever means for holding the seat back unit in its upright position, allowing the back rest to be rotated 180.degree. which retaining the hinge arms in an upright position and allowing the rotated back rest and hinge arms to be moved from their upright position to a generally horizontal position.

Abstract: An inertia responsive latching mechanism for latching a tiltable seat back rest to a seat is disclosed and in which the latching mechanism is operable to normally latch the seat back rest in its fully upright position, allow slow forward tilting movement of the seat back without manual manipulation of the latch mechanism and prevent significant forward tilting movement of the seat back rest irrespective of its upright position upon being subjected to rapid deceleration forces.