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WHEEL & TIRE KITS. ATV / UTV WHEEL & TIRE KITS. ATV / UTV WHEELS. ATV / UTV TIRES. Valor V03 14x7 ATV/UTV Wheel - Gloss Black (4/137) +25mm [V03-1470P2537GB]. Typically a positive offset wheel is used for the front and rear of ATVs with independent rear suspension (IRS).