Acura MDX SPORT HYBRID 2017 Owner's Manual page 197

uuAdjusting the SeatsuHead Restraints
■
Folding Down the Third Row Head Restraint
Handle
196
A passenger in the third row seating position
should put the head restraint in the upright
position before the vehicle begins moving.
To fold down the head restraint:
Pull the handle.
To put the head restraint back in the
upright position:
Pull up the head restraint and push rearward
until it latches.