New Delhi, Aug. 27 -- Vietnam recorded a huge $114 billion trade surplus with the US in the first half of this year, surpassing Taiwan, Mexico and China, the Wall Street Journal (WSJ) reported on Wednesday. US President Donald Trump had targeted China with the highest tariffs as part of his "Liberation Day" duties last year. Despite efforts to stabilise ties between the two economic superpowers, the effective tariff rate on Chinese imports was 23.2% in June, according to the Penn Wharton Budget Model, well above the global 7% average, WSJ reported. Trump had claimed that his tariffs aim to revive US manufacturing. However, high tariffs led to production being shifted from China to its southwestern neighbour, Vietnam, where the effective rat...