** J.P. Morgan raises price target on Eaton Corp ETN.N to $300 from $289, an upside of nearly 1% to the stock's last close

** Keeps 'overweight' rating, saying B2B remains above other segments on strong backlog, project pipeline that will continue to support growth along with step up in H2 production

** Says plans spend to boost U.S. manufacturing will enhance resilience against trade impacts

** Still, JPM's PT is 3rd lowest among 21 analysts covering ETN; their median PT is $348 and avg rating is "buy"-LSEG data

** As of last close, stock had fallen 10% YTD

(Reporting by Apratim Sarkar)

((Apratim.Sarkar@thomsonreuters.com))