This is a set of plastic or metal wheels and rubber-like tires for detailing car models.
Here's a beautiful set of wheels and tires for 1/24-scale cars. The 17-Inch Volks TE-37 racing wheels are molded in white styrene, with the nicely molded tires rendered in soft rubber. Decals are included for the wheels, and polycaps are included to help mounting. Depending on the car you want to put them on, some modification of the mounts may be necessary.