This 1/32 scale Case IH Magnum 340 is part of the Everyday Play series of playable kids toys by TOMY ERTL. The tractor features clear windows revealing a detailed cab interior, and a rear hitch that will allow most 1/32 scale implements to be attached to it. It is made from durable plastics with soft rubber tires. According to the manufacturer, this tractor has a recommended age of 3+ years and is great for play!