Subaru 2000 Forester Owner's Manual page 250

Towing and tie-down eyelets
Never use tie-down eyelet for towing
purpose.
The towing eyelets should be used only in an emergency (e.g., to free a
stuck vehicle from mud, sand or snow).
Towing and tie-down eyelet
HS0164
HS0166
In case of emergency
HS0165
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