This is the Tracer WH-TH9526140C-CP Lowrider 26*14G*140H Coaster Brake Chrome Alloy Wheel Set.

Product Specifications:

• 26"-F: P75 80mm R: PA95 100mm Wheels set 26*14G*140H A/V, coaster
  brake, with tire cushion, High quality mirror electroplating., Chrome
• Hubs/F: SF-HB27F, 3/8"*14G*140H*135*175MM, CP.
• Hubs/R: KT-319R, 3/8"*14G*140H*170*210MM, CP, 22T
• Disc brake disc: MK-01, 160MM