Tanning Rack vs Spinning Wheel

Tanning Rack
Use: Places a Tanning Rack that allows the creation of certain reagents, and provides all of the benefits of a Camp Tent. Requires a Campfire nearby. May be placed over a Camp Tent to replace it. All camping features share a cooldown of 60 min.
Item Level 28
FOREVER New in World of Warcraft Forever: not in Classic Era.

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Spinning Wheel
Use: Places a Spinning Wheel that allows the creation of certain reagents, and provides all the benefits of a Faction Banner. Requires a Campfire nearby. May be placed over a Faction Banner to replace it. All camping features share a cooldown of 60 min.
Item Level 28
FOREVER New in World of Warcraft Forever: not in Classic Era.

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Side by side:

Set your class weights in Preferences to see which is better for you.

Stat Tanning Rack Spinning Wheel Δ
Item Level 28 28 0

Δ is Spinning Wheel minus Tanning Rack: green where Spinning Wheel is better, red where it is worse (a lower required level is better; speed and sell price have no better side). Total Stats adds up Str, Agi, Sta, Int and Spi.

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