The $330 million contract would see the US ship standard spare parts for several aircraft including the F-16 fighter and the C-130 cargo plane, the State Department said in a statement.
Congress has 30 days to raise objections to the sale, though this is unlikely given the State Department has determined Taiwan continues to be "an important force for political stability, military balance, and economic progress in the region."
The latest of Trump's tariffs against China are on another $200 billion of Chinese imports.
The move brings the amount of Chinese goods hit by duties to more than $250 billion, roughly half of China's US exports.
The US recently sanctioned a Chinese military procurement organization, drawing a sharp protest from Beijing and a decision to postpone planned military talks.
Beijing and Washington are also at odds over China's wooing of Taiwan's diplomatic allies.
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