Quality replacement seat assembly for your IH tractor. Seat frame is steel. Seat and backrest have steel cores. Backrest has 2" foam cushion and seat has a 4" foam cushion. Cushions are replaceable separately. Can fit International-Harvester 200, 230, 240, 2404, 2606, 300, 330, 340, 350, 400, 404, 450, 460, 504, 560, 606, C, Cub, Cub Lo-Boy, H, HV, M, MD, MDV, MTA, MV, Super M, Super MTA, Super C. Sug. Retail Price $208.00