Quoting%20commentary for Kelim 22:5

כִּסֵּא שֶׁלֹּא הָיוּ חִפּוּיָו יוֹצְאִין, וְנִטְּלוּ, טָמֵא, שֶׁכֵּן דַּרְכּוֹ לִהְיוֹת מַטֵּהוּ עַל צִדּוֹ וְיוֹשֵׁב עָלָיו:

A chair whose seat boards did not project, and then were removed, is still susceptible to impurity, for it is usual to turn it on its side and to sit on it.

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