Nintendo provided its own steering wheel peripheral for Mario Kart Wii, and placed the device front and center in the game's commercial campaign.
The upcoming 3DS entry in the Mario Kart series is getting a steering wheel peripheral, but not from Nintendo. Amazon has a listing for "Mario Kart 7 Steering Wheel For Nintendo 3DS," a steering wheel device from peripheral maker Hori.
According to the listing, the wheel will give the feeling of using a real steering wheel. It has large L and R buttons for improved control and form factor that allows for easy grip. The device is officially licensed from Nintendo.
The Mario Kart 7 wheel will sell for ¥1,280 and will be released opposite Mario Kart 7 on December 1.
Unfortunately, the listing does not provide an image, so we'll have to wait for Hori to make official announcement.