But not before Subaru gave us more quirk in the form of the bizarre and charming little BRAT (Bi-drive Recreational All-terrain Transporter). The carpeted rear tray and the two jump seats helped Subaru avoid the “chicken tax” – a 25 percent tax on foreign pickups in the USA. The two seats meant this was a car – not a truck, and hence subject to only a 2.5 percent tax.