Xia Baolong, director of the Hong Kong and Macao Work Office, said in a speech that the Chinese finance hub has never levied taxes on imports and that the United States enjoyed a $272 billion trade surplus in the city over the past decade.

US President Donald Trump has increased the levies imposed on China to 145 percent, while Beijing has set a retaliatory 125 percent toll on American imports -- a move not followed by Hong Kong.

Imposing tariffs on the city is "hegemonic and shameless in the extreme", and shows that the United States does not want Hong Kong to thrive, Xia said.

The United States, he said, "is the greatest culprit in undermining Hong Kong's human rights, freedom, rule of law, prosperity and stability."

"It is not after our 'tariffs' -- it wants to take our 'lives'."

Xia said the US sanctions and tariffs would not shake the determination of Beijing and Hong Kong governments and that "victory must belong to the great Chinese people".

"Let those American 'hillbillies' wail before the 5,000-year-old civilisation of the Chinese nation!" he said, adding that anyone seeking to bring China into poverty was an "enemy".

The comments were part of a pre-recorded speech at a Hong Kong event to mark the 10th iteration of China's annual national security education day.

Beijing imposed a national security law on Hong Kong after the city saw huge and sometimes violent pro-democracy protests in 2019.

Last year, the city passed another homegrown security law, which officials say is needed to restore order.

The United States imposed a fresh round of sanctions this month on Hong Kong's outgoing police chief, justice secretary and other officials over human rights concerns.

China's market regulator is looking into a deal by Hong Kong conglomerate CK Hutchison to offload 43 ports in 23 countries -- including its two on the Panama Canal -- to a US-led consortium.

The sale was seen as a political victory for Trump, who earlier vowed to "take back" the crucial waterway from alleged Chinese control.

Echoing earlier criticisms of the deal, Xia said on Tuesday "those who sell out the nation's interest during key moments... will not meet a good end".

Hong Kong leader John Lee also criticised the US tariffs as "absurd", saying at the event that the correct reciprocal levy would be "zero" as Hong Kong is a free port.