This is a Small Micro Machine 6X6 Tow Truck in Red and Brown.  It is made of plastic and is a highly detailed, note the lights.  It is about 1 1/2 inches long.   I bought this as part of a job lot and it is in good condition, but shows wear.  The coin in the picture is a Dime to show just how small this item is.

I will gladly combine these small items to save on the shipping.  Each additional Micro Machine item would be just $.25 for shipping.