1997 GMC Suburban Owner's Manual - Page 22

Folding the Second Seat (Suburban) If your vehicle has a 60/40 rear seat, either side may be folded down to give you more cargo space. Before folding, place the latch portion of the center safety belt inthe center armrest. That way, the center safety belt will be out of the way when the seat is folded and also will be easily available forpassengers to use when the seat is returned to the passenger position. Also, make sure that nothing is under or in front of the seat. When the seat is folded, it will lay flat on the floor. When folding the seat, first remove the head restraints. Push the release buttons at the bottom of each head restraint height-adjust post and slide the head restraint outof the height-adjust tubes. To fold the seat, pull up on the strap loop at rear the outer edge of the seat cushion. Then, pull the seat cushion up. After folding the seat cushion forward, push down on the lever at the side of the seatback and fold the seatback forward until it is flat. Then, stow the head restraints by sliding them into the rear of the seatback. Make sure the posts go in all the way. Set the head restraints aside for now. You will stow them in their proper positions after you are done folding the seat. 1-12