Subaru 2002 Legacy Owner's Manual page 363

In case of emergency
HB9010BB
The towing hooks should be used only in an emergency (e.g., to free
a stuck vehicle from mud, sand or snow).
The front towing hook is located on the inside of the towing hook cov-
er below the right-hand headlight.
n Towing hook cover removal procedure
For except OUTBACK models:
HB9013BB
1. Push at the notched portion A, and pull the towing hook cover to-
ward you.
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