1. Set the grommet to the toe board.
2. Insert the end of the steering shaft into the toe board grommet.
3. With the tilt lever secured, tighten the steering shaft mounting bolts under instrument panel.
Tightening torque:
25 N·m (2.5 kgf-m, 18.1 ft-lb)
4. Connect all the connectors under the instrument panel.
5. Connect the airbag system connector at the harness spool.
NOTE:
Make sure to apply double lock.
6. Install the lower column cover with tilt lever held in the lowered position.
7. Install the universal joint. 
8. Align the center position of the roll connector.
9. Install the steering wheel.
CAUTION:
Insert the roll connector guide pin into the guide hole on lower end of steering wheel surface to prevent damage.
10. Install the airbag module to the steering wheel.
WARNING:
Always refer to “Airbag System” before performing the service operation.