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JustCobra, that SPF would have been compliant.
One very important thing to remember is that when you are registering ICV's you are not complying with federal regulations, you are complying with the specific requirements in your state for registration. Your state transport authority will ask for a number of ADR's to be met, but could also have extra requirements above and beyond the ADR's. And these requirements vary from state to state.
So as Sambo mentioned that ACT registered SPF Cobra would have been fully compliant with ICV registration requirements that would have been current at the time it was registered. In the meantime it would have had the headrests removed, but just be careful that I know of quite a few cars that have changes like that performed purely for photos or for car shows as the car presents better in the owners opinion. They are never driven like that due to safety concerns with the changes.
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