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4. Where a test is to be conducted in respect of furniture which has no upholstered back and no upholstered arms, the materials on the test rig shall be arranged as if the furniture had an upholstered back the upholstery of which consisted of the same materials as the upholstery of the seat; and where a test is to be conducted in respect of furniture which has an upholstered back or upholstered arms but no upholstered seat, the materials on the test rig shall be arranged as if the furniture had an upholstered seat the upholstery of which consisted of the same materials as the upholstery of the back or arms.
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