The provisional 2016 calendar has scheduled Azerbaijan's inaugural race on the same weekend as Le Mans, which Hulkenberg won with Porsche this year alongside New Zealander Earl Bamber and Briton Nick Tandy.
Hulkenberg told reporters at the Russian Grand Prix on Thursday that he was committed to Formula One and that took precedence.
"That's my main job and target here," said the German, who added that he saw no point in doing any other endurance race if Le Mans was not an option.
Le Mans had enjoyed a protected slot on the international motorsport calendar but Formula One will have an unprecedented 21 rounds next year and shoe-horning them into the time available has forced compromises.
The governing FIA has said that the start of the Baku race will be after the finish of Le Mans on June 19 to avoid at least a clash there but that is little consolation to drivers like Hulkenberg.
"It is something out of my hands, out of my control," he said of the calendar. "We will have to go with what they decide and accept it, I am afraid."
(Reporting by Alan Baldwin, editing by Pritha Sarkar)
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