The Cusco swivel rear tow hook for 2016+ ND Miata is made of heavy duty steel and strong enough for emergency use. The towing hook has a swivel design and can be folded 90 degrees when not in use.
Please note that while you can trim the removable body panels to fit the tow hook, you can also just remove the cap over where the tow hook mounts and leave the cap off.
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