The pirate ship wheel is a furniture block that has a chance to be obtained from treasure chests. It can only be placed on walls. Opening a treasure chest has a 10% chance of rewarding a pirate ship wheel, having a rarity of 'uncommon'.
Vacation Island - Webkinz Guide
Pirate Ship Wheel, Islands Wiki
Ship:Pirate Galleon - Pirate101 Wiki
Robo-Pirate - RayWiki, the Rayman wiki
Ship:Gingerbread Ship (Skull Island Skyway) - Pirate101 Wiki
Enchanted Regal Pirate Cape + Wheel - AQW
SS Savannah - Wikipedia
6286 Skull's Eye Schooner - Brickipedia, the LEGO Wiki
Chain Handrail - Zelda Dungeon Wiki, a The Legend of Zelda wiki