This is a Very Small Mini Tonka Tank Truck in Red and Yellow.  It is made of plastic and is a highly detailed, Note the cab.  It is about 1 1/4 inches long.  I bought this as part of a job lot and it is in very good condition.  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.