| Item | Part No. | Part Name | Qty | Serial No. |
| 176-40-00012 | CONTROL VALVE ASS'Y,STEERING | 31416- | ||
| 1 | 175-40-22110 | HOUSING | 31416- | |
| 2 | 07042-10108 | PLUG | 31416- | |
| 3 | 07043-50108 | PLUG | 31416- | |
| 4 | 07046-13520 | PLUG | 31416- | |
| 5 | 145-40-31250 | BUSHING | 31416- | |
| 6 | 07012-40022 | SEAL | 31416- | |
| 7 | 175-40-22360 | COVER | 31416- | |
| 8 | 175-40-22371 | GASKET | 31416- | |
| 9 | 01010-80820 | BOLT | 31416- | |
| 10 | 01602-20825 | WASHER,SPRING | 31416- | |
| 11 | 175-40-22280 | SHAFT | 31416- | |
| 12 | 175-40-22290 | SHAFT | 31416- | |
| 13 | 04010-00516 | KEY | 31416- | |
| 14 | 175-40-22310 | LEVER | 31416- | |
| 15 | 175-40-22320 | LEVER | 31416- | |
| 16 | 01010-80835 | BOLT | 31416- | |
| 17 | 01602-20825 | WASHER,SPRING | 31416- | |
| 18 | 175-40-22330 | PIN | 31416- | |
| 19 | 175-40-22340 | ROLLER | 31416- | |
| 20 | 04064-01210 | RING | 31416- | |
| 21 | 175-40-22350 | SPACER | 31416- | |
| 22 | 01306-00616 | SCREW | 31416- | |
| 23 | 04059-01012 | WIRE,LOCK | 31416- | |
| 24 | 04010-00516 | KEY | 31416- | |
| 25 | 176-40-41111 | LEVER,L.H | 31416- | |
| 26 | 176-40-41122 | LEVER,R.H | .- | |
| 176-40-41121 | LEVER | 31416-. | ||
| 27 | 01010-80830 | BOLT | 31416- | |
| 28 | 01602-20825 | WASHER,SPRING | 31416- | |
| 29 | 175-40-22220 | SPACER | 31416- | |
| 30 | 175-40-22230 | STOPPER | 31416- | |
| 31 | 01010-80830 | BOLT | 31416- | |
| 32 | 01602-20825 | WASHER | 31416- | |
| 33 | 175-40-22151 | SPOOL | 31416- | |
| 34 | 175-40-22180 | PISTON | 31416- | |
| 35 | 175-40-22160 | SPRING | 31416- | |
| 36 | 175-40-22170 | GUIDE | 31416- | |
| 37 | 04064-01410 | RING,SNAP | 31416- | |
| 38 | 175-40-22191 | VALVE | 31416- | |
| 39 | 175-40-22180 | PISTON | 31416- | |
| 40 | 175-40-22250 | SPRING | 31416- | |
| 41 | 175-40-22210 | PLATE | 31416- | |
| 42 | 04065-03515 | RING,SNAP | 31416- | |
| 43 | 195-40-11511 | SPOOL,L.H | 31416- | |
| 44 | 195-40-11521 | SPOOL,R.H | 31416- | |
| 45 | 175-40-22240 | SPRING | 31416- | |
| 46 | 07000-43025 | O-RING | 31416- | |
| 47 | 175-40-22260 | STOPPER | 31416- | |
| 48 | 175-40-22270 | STOPPER | 31416- | |
| 49 | 04065-03515 | RING,SNAP | 31416- |