The AK-300 is a stylish theatre seat the outside seat & back are made of injection moulded plastic shell. The seat cushion and back cushion are made of moulded PU foam upholstered with fabric. Fixed back and tip-up seat. Plastic arm rest with cupholder that can fold up and down. The steel legs are made of cold-rolled steel tube that has been powder coated/ Note: Each row of chairs has 2 fabric upholstered side panel for the 2 aisle chairs. The middle chairs/legs have no side panel.