According to the description of the accessory, “Hori is pleased to announce the Nintendo Switch Mario Kart racing wheel Pro. The racing wheel is ideal for the Mario Kart and racing gamer. The ergonomic wheel design, pedals, and convenient on-board controls were built to create an authentic racing simulation. Officially licensed by Nintendo.”
While the controller seems to suggest that it is for Mario Kart, Hori notes that it will be usable with other racing games as well, so you should be able to use it with more than just one game. While Hori is not the only company to release a steering wheel controller for the Switch, it does come with some added accessories like pedals that will make the game feel a bit more realistic.
The Amazon listing for the controller seems to have been taken down for now, but based on its listing, it has been suggested that it will begin shipping on the 12th of November where it will be priced at $70.