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

High-end tech goods such as smartphones, semiconductors and computers have received a temporary reprieve from US tariffs.

US President Donald Trump has repeatedly claimed that China has reached out for talks on the tariffs, and this week said he believed there was a "very good chance we're going to make a deal".

Beijing's commerce ministry on Friday confirmed the US had reached out and that it was "currently evaluating" the offer.

But, it 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," the 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.

"Saying one thing and doing another, or even attempting coercion and blackmail under the guise of talks will not work," the commerce ministry said.

Dozens of countries face a 90-day deadline expiring in July to strike an agreement with Washington and avoid higher, country-specific rates.

But Beijing had vowed to 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!"

But it has acknowledged global economic vicissitudes have strained its economy, long dependent on exports, with officials admitting that foreign-facing firms are facing difficulties.

Data this week showed factory activity shrank in April, with Beijing blaming a "sharp shift" in the global economy.

Chinese exports soared more than 12 percent in March as businesses rushed to get ahead of the swingeing tariffs.