North Korea has accused the United States of attempting to overthrow the communist regime with a human rights law and warned of "ultra hardline" responses, a North Korean report said on Saturday. An unidentified North Korean delegate delivered the warning at a committee meeting of the UN General Assembly on Monday, according to the North's Korean Central Broadcasting Station, monitored by South Korea's Yonhap news agency. The envoy was protesting the North Korean Human Rights Act that the US Congress enacted last year. The law allows the US administration to spend up to US$24 million a year to help improve human rights in North Korea. "The purpose of this law lies in switching the system or overthrowing the government under the cloak of promoting human rights and democracy and facilitating market economy in our country," the North's delegate was quoted as saying.