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You guys need to be more specific. "JDM steering wheel" is a whole host of wheels. First you have the non-airbag ones, then you have the ones with airbags which were one type from 90-93, then another type from 94-97 and then yet another type from 98-99.
The three point red stitched kind is the 98-99 style. And if you were selling just the wheel itself I wouldn't pay more than 50 bucks as you can get these off of US market Corolla S models. Now if you were selling it with an airbag (the proper one like the 98-99 MR2 had, not the perforated leather style seen in the US post 2000) then I'd say you'd be in the 150-200 range. The airbag can also be sourced domestically from 98-99 Rav4s and 98-99 Celicas.
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