CLA-2-85:S:N:N1:101-860561  
Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392
RE:  The tariff classification of a worklight from Taiwan
Dear Ms. Webster:
     In your letter dated February 4, 1991 you requested a tariff
classification ruling.  You have submitted a sample of the style
T-6070 worklight.
     The imported product is a 12-volt, 8-watt fluorescent
worklight which is designed to be principally used with motor
vehicles.  The product measures approximately 18 inches in total
length.  It has a 15 foot cord with cigarette and battery clip, a
plastic hook (that may be attached to the interior area of the
raised car hood), and a plastic upright support stand.  The
fluorescent worklight operates by plugging the cord into the
motor vehicle's cigarette lighter receptacle. 
     
     The applicable subheading for the style T-6070 fluorescent
worklight will be 8512.20.2000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other electrical lighting
equipment of a kind used on motor vehicles.  The rate of duty
will be free.   
     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
                                    Sincerely,
Jean F. Maguire
                                    Area Director
                                    New York Seaport