The move came hours after President Donald Trump's administration published its own $50-billion list of Chinese products facing US tariffs over Beijing's alleged theft of intellectual property and technology.
The two powers have engaged in heated rhetoric and tit-for-tat actions that have raised the prospect of a trade war and rattled global markets. Markets in Japan and Australia clung on to marginal gains but China, Hong Kong and South Korea dipped into the red ahead of Beijing's announcement.
Foreign ministry spokesman Geng Shuang said China remains open to talks, "but the opportunity for consultation and negotiation has been missed by the US side time and again".
"The US side should not try to threaten China in a condescending way. We should have give-and-take, instead of threatening the others senselessly," Geng told reporters before Beijing announced the tariff plan.
"Any attempt to bring China to its knees through threats and intimidation will never succeed. It will not succeed this time either."
The Chinese commerce ministry unveiled a list of 106 products, including chemical goods, frozen beef and whiskey, that will be hit by duties of 25 percent, though it did not announce a date for their implementation.
A third of US soybean exports go to China, totalling $14 billion last year, and the crop is grown in rural states that voted for Trump in the 2016 election.
The tariffs also target airplanes that weigh no more than 45,000 kilos -- smaller than the major commercial jets made by Boeing.
The targeted airplanes would include private jets like the Gulfstream V and others that have been snapped up by China's elite.
Taken together the $100 billion worth of targeted goods represent a good portion of the $580 billion in two-way trade recorded last year.
When asked about Trump's demand for China to lower its trade surplus with the US by $100 billion, vice commerce minister Wang Shouwen told reporters China "can't accept this, foremost because it's impossible to do".
Beijing said it would also resort to the World Trade Organization's dispute-settlement mechanism.
China's newly unveiled tariffs come after Beijing imposed duties on about $3 billion in US exports such as pork, wine and fruit on Monday in response to earlier US tariffs on steel and aluminium.
The US followed on Tuesday with its $50-billion list, which includes imports like electronics, aircraft parts, satellites, medicine, machinery and other goods.
The proposed list targets "products that benefit from China's industrial plans while minimising the impact on the US economy", the office of US Trade Representative Robert Lighthizer said in a statement.
It identifies roughly 1,300 goods that could face duties of 25 percent but remains subject to a review process that will last until at least May before it can take effect.