Subaru 2004 Legacy Owner's Manual page 381

In case of emergency
1) Towing hook cover
2) Towing hook
The front towing hook is located on the inside of the
towing hook cover below the right-hand headlight.
9-22
1
2
UB9051BB
1
1
1) Tie-down hook
2) Towing and tie-down hook
1
2
UB8013CB