There’s a long and detailed article on this topic at the news feed for the China Economic News Services, CENS:
Giant, Merida and Ideal are all working out how to best benefit from the new tariffs imposed on Chinese and Vietnamese bikes. High-end bike production has been shifted from Vietnam back to Taiwan. The Taiwan Bicycle Exporters' Association is calling on more companies to join the A-team, an R&D and marketing alliance of Taiwanese bike and parts makers. The TBEA also wants member companies to agree to limit the shipping of parts from China to Taiwan for final assembly, a move that could trigger EU anti-dumping investigations in Taiwan.