The Beetle wheels and tyres crate can be found in Ember Valley.
Nearing the part will trigger a sonar beep, and will increase in rate as the player nears the part. Collecting the part, once prompted, will deliver it to Rav's garage on Airfield 73.
The player is required to complete the Mac: Shift-Lock questline in chapter 3 - City Lights and collect the Beetle chassis, before they can collect the wheels & tyres.
Collecting the wheels and tyres crate will deliver it to Rav's garage on Airfield 73.