Lexus ES300 2003 Manual page 297

(e) Installing front towing eyelet
1. Remove the front towing eyelet cover on the front bumper
using a flat bladed screwdriver. To protect the bodywork,
place a piece of rag over the cover.
IN CASE OF AN EMERGENCY
2. Use the front towing eyelet in the trunk. Secure it to the hole
on the bumper by turning clockwise. (For the eyelet location,
see page 271.)
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