Front Seat Head Restraint problems of the 2012 Jeep Wrangler

My wife and I purchased a used 2012 Jeep Wrangler from a nys authorized dealership . After the vehicle was brought home we noticed the head restraints on the front seats were not there . Figuring they might have been removed for cleaning , or service, I looked around in the vehicle for them . I did not find any . I called the dealership and asked if they forgot to attach them , and if they were at there dealership. After looking and asking around , they reported to me that the did not have any and that the Jeep was sold "as is" and the head rests were not included in the deal . I found this out after the deal was made and did not realize that the vehicle did not have them , and figured that this was mandated safety equipment and must be included by an authorized , licensed nys dealer . They have refused to supply them to me . Is this a violation ? do they have to supply them ? is this a safety issue ? what should I do ? thank you , gary machniak.