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The United States will "soon" deliver the M1 Abrams advanced tanks to Ukraine as part of Washington's earlier pledge to support Kiev's counteroffensive efforts, US Defense Secretary Lloyd Austin said on Tuesday.

In January, the US revealed that it would be sending 31 of its M1 Abrams main battle tank to Ukraine within a few months. US President Joe Biden said then that the $400 million decision is vital to assist Ukrainians "improve their ability to maneuver in open terrain."

"I'm... pleased to announce that the M1 Abrams tanks that the United States had previously committed to will be entering Ukraine soon," Austin said at the opening of the Ukraine Defense Contact Group in Germany.

Read more: US Abrams tanks delivered to Ukraine will be destroyed: Antonov

Earlier this month, it was announced that the tanks would be equipped with 120mm armor-piercing depleted uranium rounds. Meanwhile, Russia warned that this decision is an "indicator of [US] inhumanity" that will impact entire generations, referring to the health hazards it subjects humans to.

Despite the earlier Western public acknowledgment that Kiev's counteroffensive operation fell short of achieving any considerable field gains, Austin said the attack "continues to make steady forward progress."

Read more: Pentagon blames Russian e-warfare for failed Ukraine counteroffensive

"And brave Ukrainian troops are breaking through the heavily fortified lines of Russia's army of aggression," he claimed.

The American defense secretary also extended a warm welcome to Ukraine's new defense minister, Rustem Umerov, who assumed office earlier this month in a significant development for Keiv. This change comes in the wake of corruption scandals within the ministry.

A senior US defense official said prior to the meeting that discussions represent an opportunity "to hear from minister Umerov himself what his vision is, what his priority is."

The US announcement comes despite earlier reports suggesting the US-made M1 Abrams will not live up to expectations on the battlefields, citing a number of vulnerabilities that the tank has that would impact its effectiveness.

According to a report by Defense News published last week, heavy European tanks and armored vehicles have struggled in the mud and with fuel shortages in Ukraine. They have also been vulnerable to enemy fire. The German-made Leopard tank, which was considered superior to the Abrams tank, has not performed well.

The failure of the Leopard tank in Ukraine raises concerns that the Abrams tank could also be vulnerable to Russian attacks, the report noted, adding that neither the Abrams tank nor the Leopard tank is equipped with active protection systems or reactive armor.