The answer will depend on WHERE!. In my room, no seats are tier seats.
oldsmobile omega seats and buick apollo.
The collective noun for seats is a row of seats.
1647 seats in the Liverpool Philharmonic, including disabled seats and side seats.
42 seats
40% of the seats were not occupied on the bus.
We picked our seats in the restaurants.All the seats for the opera were booked.Plane seats never have enough legroom.
Seats out of another zx2. Seats out of a Ford Escort lx. Seats out of a Mazda MX3.
The possessive noun arena's seats is the singularform.The plural form is arenas' seats.
50 seats
four seats!
Seats 5