"Once again, the United Nations shows its hypocrisy by calling out the United States while it ignores the reprehensible human rights records of several members of its own Human Rights Council", Haley said in a statement.
Officials say Secretary of State Mike Pompeo and U.S. Ambassador to the United Nations Nikki Haley will deliver the verdict on the U.N. Human Rights Council in a joint appearance at the State Department on Tuesday.
Washington's pullout would be the latest USA rejection of multilateral engagement after it pulled out of the Paris climate agreement and the Iran nuclear deal.
Haley threatened to pull out of the HRC past year, citing the body's "chronic anti-Israel bias".
At the same session, British Foreign Secretary Boris Johnson warned that his country would begin voting against anti-Israel resolutions unless the UNHRC stopped its bias against the Jewish state by the end of 2018.
When the Human Rights Council was created in 2006, U.S. President George W. Bush's administration shunned the body.
Johnson noted however, that the council had an important role to play in "the Israeli-Palestinian conflict under the right agenda item". Nevertheless, the move will add to concerns that the United States is, under Trump, retreating from its leading position as an global advocate for human rights.
The report follows one from Reuters last week that said the USA withdrawing from the group was "not a question of if but of when". It has also criticized the council for including in its membership governments that frequently abuse their citizens' human rights, such as China and Saudi Arabia. After a year off, Washington was re-elected in 2016 for its current third term. A year ago, she denigrated it as a "forum for politics, hypocrisy and evasion", and threatened a US exit if the council did not kick out abusive regimes and remove Item 7, the standing resolution critical of Israel's treatment of Palestinians. The Obama administration sought a seat only in 2009 in an effort to showcase how human rights were an important aspect of USA foreign policy.
The State Department's web site says protection of fundamental human rights was a "foundation stone" for the United States' creation over two centuries ago and that promoting respect for human rights since has been a "central goal" of USA foreign policy.