OEM has a misprint there. That steering wheel doesn't fit a 350 with or without power steering and if it replaces 60070 D IH part # it should fit a farmall 300 or 400 with both types of steering. If you look at the item it has IH # 60070 D. Thats the same number used on lots of M and on SM and 400 tractors. Don't take my word for it, look up the part numbers. The correct wheel for a farmall 400 has bare spokes and a keyway. I have had 400 tractors as high as just under serial # 41000 and the only difference between power steering and manual is if equiped with the little metal disc that says power steering under the nut holding wheel on is the nut is made different to keep from mashing the metal plate. IH also sold the bigger diameter steering wheel than 60070 D for 400 tractors to give a little help on steering if you wanted to add it on.
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