To Fold Down The Rear Seat
Jeep Wrangler / Jeep Wrangler Owner's Manual / Understanding The Features Of Your Vehicle / Seats / 60/40 Split Folding Rear Seat — Four-Door Models / To Fold Down The Rear Seat
Locate the pull strap (lower outboard side of seat), and pull it toward you until the seatback releases.

Pull Strap
See also:
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When equipped with the optional towing package, any Liberty can tow 5,000
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