| CODE | Commodity | Spec |
| 7405 | S.STEEL STEERING WHEELS COVERED WITH SOFT POLYURETHANE | 13-1/2"/white |
| 7406 | S.STEEL STEERING WHEELS COVERED WITH SOFT POLYURETHANE | 15-1/2"/white |
| 7407 | S.STEEL STEERING WHEELS COVERED WITH SOFT POLYURETHANE | 13-1/2"/black |
| 7408 | S.STEEL STEERING WHEELS COVERED WITH SOFT POLYURETHANE | 15-1/2"/black |