"After an agreement between the Queretaro board and the New Zealand national team to play an international match, the New Zealand federation withdrew unilaterally from the commitment after formally confirming they were taking part," Queretaro said in a statement.
"The board will take the necessary measures to make known our dissatisfaction before the pertinent judicial bodies and ask for a sports sanction through the International Football Federation (FIFA)."
New Zealand qualified as Oceania winners for a two-legged play-off in November against the team finishing in fourth place in the final CONCACAF group next week.
Mexico are fifth, outside the qualifying places ahead of Friday's penultimate round of games when they host Panama at the Azteca in Mexico City.
The top three, including the already qualified United States and Costa Rica, go through automatically to the 2014 finals in Brazil.
Honduras are in third place with 11 points followed by Panama and Mexico, both with eight, but the Mexicans have an inferior goal difference.
New Zealand have a friendly against U.S. side Chivas USA scheduled for Saturday, according to the New Zealand Football Association's website (www.nzfootball.co.nz).
Their schedule also includes a friendly against Trinidad and Tobago in Port of Spain next Tuesday.