diff --git a/importlib_resources/tests/test_files.py b/importlib_resources/tests/test_files.py
index 85a5f8f..70316e0 100644
--- a/importlib_resources/tests/test_files.py
+++ b/importlib_resources/tests/test_files.py
@@ -7,8 +7,6 @@
 import importlib_resources as resources
 from ..abc import Traversable
 from . import util
-from .compat.py39 import os_helper
-from .compat.py312 import import_helper
 
 
 @contextlib.contextmanager
@@ -62,15 +60,6 @@ class OpenNamespaceZipTests(FilesTests, util.ZipSetup, unittest.TestCase):
     ZIP_MODULE = 'namespacedata01'
 
 
-class SiteDir:
-    def setUp(self):
-        self.fixtures = contextlib.ExitStack()
-        self.addCleanup(self.fixtures.close)
-        self.site_dir = self.fixtures.enter_context(os_helper.temp_dir())
-        self.fixtures.enter_context(import_helper.DirsOnSysPath(self.site_dir))
-        self.fixtures.enter_context(import_helper.isolated_modules())
-
-
 class DirectSpec:
     """
     Override behavior of ModuleSetup to write a full spec directly.