North Korea says the US "has nothing to offer us even if the talks are resumed," the Korean Central News Agency (KCNA) has reported.
The agency also said that North Korea believes that the US has done a stupid thing by convening the UN Security Council, adding that it is nothing more than a political tool of US interests.
Pyongyang is ready to respond to any corresponding measure that the US chooses, the KCNA said.
"The United States said about corresponding measure at the meeting, as we have said we have nothing to lose and we are ready to respond to any corresponding measure that the U.S. chooses," said its state news agency KCNA citing a North Korean Foreign Ministry spokesperson.
On Wednesday, US Ambassador to the UN Kelly Craft said at the UNSC meeting on non-proliferation that her country was ready to be flexible during the denuclearisation talks with North Korea.
"We have not asked North Korea to do everything before we do anything. We are prepared to be flexible, but we cannot solve this problem alone,” Craft said.
Last week, North Korea's ambassador to the UN said that denuclearisation was off the table in talks with the US. This prompted US President Donald Trump to urge North Korea to denuclearise in accordance with the previously made agreement.
In November, North Korea fired two short-range projectiles into the sea off its east coast, marking the fourth test of its "super-large multiple-rocket launcher." The test came as the year-end deadline set by North Korea for the US to show flexibility in the stalled denuclearisation talks is fast-approaching.