A head restraint system includes a vehicle seat comprising a seat back and a seat bottom. The system further includes a head restraint guide positioned in the seat back. The head restraint guide is adapted to hold a head restraint at a selectable position. The system further includes a first and second gear rack and a gear system adapted to contact the first and second gear racks and move said gears tracks in a relative linear manner. The first gear rack is attached to the head restraint guide while the second gear rack is fixed relative to the seat back. An actuator system drives the gear system such that positioning of the seat back in a folded position causes the head restraint guide and the head restraint positioned therein to be lowered.