This is a collaboration steering wheel made by TRD and Nardi. This is a used product that I purchased used in Japan.
Item is well kept with the exception of small blemishes that can be seen on the attached pictures.
Additionally, I was told this is the same steering wheel that Tsuchiya Keiichi uses in his personal AE86 Trueno. After some googling, I found the picture of his car and steering wheel (please see pic above).
Please feel free to ask me any questions regarding this item and thank you for your time!