This is a very rare early 20th century beauty parlor chair, manufactured by Theo A. Kochs company of Chicago, distributed by Stenger & Berliner, a barber supply company.
The chair is not particularly comfortable, it is very firm and straight. The headrest adjusts up and down, all the hardware is very sturdy and metal. The chair reclines as well. It will be solid for another century or more.
It's an interesting chair, I do not see any others anywhere for sale online. It is quite heavy as well, but buyers can arrange shipping if they choose, separate from the sale.
Theo A Kochs Leather Beauty Parlor Chair