FRANKFURT, Jan 29 (Reuters) - German carmaker Volkswagen

is considering setting up production sites in the

United States for its high-end Audi and Porsche

brands to avert fallout from tariffs threatened by President

Donald Trump, Handelsblatt reported on Wednesday.

The newspaper, citing several people familiar with the

deliberations, said the two luxury brands were seen as

particularly exposed to any new U.S. trade barriers because,

unlike the core VW brand, they currently do not produce in the

U.S.

The company did not immediately respond to a request for

comment.

(Reporting by Ludwig Burger; Editing by Mrigank Dhaniwala)