CLA-2-85:S:N:N1:101-860428  
Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392
RE:  The tariff classification of a spotlight from Hong Kong
Dear Ms. Webster:
     In your letter dated February 4, 1991 you requested a tariff
classification ruling.  You have submitted a sample of the style
1-4100 spotlight.
     The imported product is a hand-held 12 volt spotlight which
is designed to be principally used with motor vehicles.  The
spotlight measures approx- imately 6 3/4 inches in diameter (to
its outer circumference) and 10 1/2 inches in total length
(including hand grip).  Features include a highly polished
reflector, an impact resistent plastic housing, a hand grip, a
quartz halogen bulb, and a 12 foot self-recoiling cord with an
on/off thumb switch.  The spotlight operates by plugging the cord
into the motor vehicle's cigarette lighter receptacle. 
     
     The applicable subheading for the style 1-4100 spotlight
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