CPV code 34327100 designates Steering wheels in the Common Procurement Vocabulary (CPV 2008), the EU classification used to describe the subject of public contracts.
34327100 is a leaf code — the most specific level of its branch — so it can be used directly as the main CPV code of a contract notice. If it does not quite fit, check the neighbouring codes under 34327000 (Steering wheels, columns and boxes).