The Masato wheels, released on May 29, 2018 in the Impact Crate, are a collectible item that can be used to customize a player's vehicle. They provide no advantages while in use and are purely cosmetic. They are classified as Very Rare rarity.
Since the removal of crates in December of 2019, there is now a random chance to obtain the Masato wheels from the Impact Series, or by trading up five rare items from the same Blueprint series. They can also be traded between players.