Beijing, China - China on Friday said it was "currently evaluating" an offer from the US for talks on tariffs and that Washington had "taken the initiative" in seeking negotiations.

"The US has recently taken the initiative on many occasions to convey information to China through relevant parties, saying it hopes to talk with China," Beijing's commerce ministry said.

"China is currently evaluating this," the spokesperson added.

Punishing US tariffs that have reached 145% on many Chinese products came into force in April, while Beijing has responded with fresh 125% duties on imports from the US.

China China denounces US "bullying" and "blackmail" in savage remarks at the UN

US President Donald Trump has repeatedly claimed that China has reached out for talks on the tariffs.

And on Wednesday, Trump reiterated there was a "very good chance we're going to make a deal".

Beijing had vehemently denied any talks are taking place while repeatedly urging the US to engage in dialogue in a "fair, respectful and reciprocal" manner.

It has also said it will fight a trade war to the bitter end if needed, with a video posted on social media this week by its foreign ministry vowing to "never kneel down!"

Beijing on Friday said any talks would first require sincerity from the US side.

"If the US wants to talk, it should show its sincerity to do so, be prepared to correct its wrong practices and cancel unilateral tariffs, and take action," the commerce ministry said.

"In any possible dialogue or talks, if the US side does not correct its wrong unilateral tariff measures, it just means the US side is completely insincere and will further damage the mutual trust between the two sides," it added.