You'll need to compare the precise value being imported from the SQL source. In FileMaker, Time is stored as an integer measuring the number elapsed seconds since midnight. But you do not have a time value here, you have a time stamp value--a value that combines both date and time in the same field. In FileMaker, a TimeStamp records be the number of seconds since 12/31/0000. But a date, time or timestamp value from a different source will not necessarily follow the same rule and thus, you'll need to figure out a conversion value to apply to get the correct value to display in your FileMaker field.
The simplest way to convert this, may be to import the value as text and then use the GetAsTimeStamp function to convert the contents of the text field into a TimeStamp value in a separate field.