diff --git a/internal/terraform/graph_builder_plan.go b/internal/terraform/graph_builder_plan.go
index bcd0102d3eae..88b6cb7cb207 100644
--- a/internal/terraform/graph_builder_plan.go
+++ b/internal/terraform/graph_builder_plan.go
@@ -128,7 +128,7 @@ func (b *PlanGraphBuilder) Steps() []GraphTransformer {
 
 		// We also need nodes for any deposed instance objects present in the
 		// state, so we can plan to destroy them. (During plan this will
-		// intentionally skips creating nodes for _current_ objects, since
+		// intentionally skip creating nodes for _current_ objects, since
 		// ConfigTransformer created nodes that will do that during
 		// DynamicExpand.)
 		&StateTransformer{
diff --git a/internal/terraform/transform_import_state.go b/internal/terraform/node_resource_import.go
similarity index 82%
rename from internal/terraform/transform_import_state.go
rename to internal/terraform/node_resource_import.go
index a7629dbee096..ecf39a07e033 100644
--- a/internal/terraform/transform_import_state.go
+++ b/internal/terraform/node_resource_import.go
@@ -5,66 +5,11 @@ import (
 	"log"
 
 	"github.com/hashicorp/terraform/internal/addrs"
-	"github.com/hashicorp/terraform/internal/configs"
 	"github.com/hashicorp/terraform/internal/providers"
 	"github.com/hashicorp/terraform/internal/states"
 	"github.com/hashicorp/terraform/internal/tfdiags"
 )
 
-// ImportStateTransformer is a GraphTransformer that adds nodes to the
-// graph to represent the imports we want to do for resources.
-type ImportStateTransformer struct {
-	Targets []*ImportTarget
-	Config  *configs.Config
-	skip    bool
-}
-
-func (t *ImportStateTransformer) Transform(g *Graph) error {
-	if t.skip {
-		return nil
-	}
-
-	for _, target := range t.Targets {
-		// This is only likely to happen in misconfigured tests
-		if t.Config == nil {
-			return fmt.Errorf("cannot import into an empty configuration")
-		}
-
-		// Get the module config
-		modCfg := t.Config.Descendent(target.Addr.Module.Module())
-		if modCfg == nil {
-			return fmt.Errorf("module %s not found", target.Addr.Module.Module())
-		}
-
-		providerAddr := addrs.AbsProviderConfig{
-			Module: target.Addr.Module.Module(),
-		}
-
-		// Try to find the resource config
-		rsCfg := modCfg.Module.ResourceByAddr(target.Addr.Resource.Resource)
-		if rsCfg != nil {
-			// Get the provider FQN for the resource from the resource configuration
-			providerAddr.Provider = rsCfg.Provider
-
-			// Get the alias from the resource's provider local config
-			providerAddr.Alias = rsCfg.ProviderConfigAddr().Alias
-		} else {
-			// Resource has no matching config, so use an implied provider
-			// based on the resource type
-			rsProviderType := target.Addr.Resource.Resource.ImpliedProvider()
-			providerAddr.Provider = modCfg.Module.ImpliedProviderForUnqualifiedType(rsProviderType)
-		}
-
-		node := &graphNodeImportState{
-			Addr:         target.Addr,
-			ID:           target.ID,
-			ProviderAddr: providerAddr,
-		}
-		g.Add(node)
-	}
-	return nil
-}
-
 type graphNodeImportState struct {
 	Addr             addrs.AbsResourceInstance // Addr is the resource address to import into
 	ID               string                    // ID is the ID to import as
diff --git a/internal/terraform/transform_provider_test.go b/internal/terraform/transform_provider_test.go
index 0436fc03248f..efa706270179 100644
--- a/internal/terraform/transform_provider_test.go
+++ b/internal/terraform/transform_provider_test.go
@@ -49,58 +49,6 @@ func TestProviderTransformer(t *testing.T) {
 	}
 }
 
-func TestProviderTransformer_ImportModuleChild(t *testing.T) {
-	mod := testModule(t, "import-module")
-
-	g := testProviderTransformerGraph(t, mod)
-
-	{
-		tf := &ImportStateTransformer{
-			Config: mod,
-			Targets: []*ImportTarget{
-				&ImportTarget{
-					Addr: addrs.RootModuleInstance.
-						Child("child", addrs.NoKey).
-						ResourceInstance(
-							addrs.ManagedResourceMode,
-							"aws_instance",
-							"foo",
-							addrs.NoKey,
-						),
-					ID: "bar",
-				},
-			},
-		}
-
-		if err := tf.Transform(g); err != nil {
-			t.Fatalf("err: %s", err)
-		}
-		t.Logf("graph after ImportStateTransformer:\n%s", g.String())
-	}
-
-	{
-		tf := &MissingProviderTransformer{}
-		if err := tf.Transform(g); err != nil {
-			t.Fatalf("err: %s", err)
-		}
-		t.Logf("graph after MissingProviderTransformer:\n%s", g.String())
-	}
-
-	{
-		tf := &ProviderTransformer{}
-		if err := tf.Transform(g); err != nil {
-			t.Fatalf("err: %s", err)
-		}
-		t.Logf("graph after ProviderTransformer:\n%s", g.String())
-	}
-
-	actual := strings.TrimSpace(g.String())
-	expected := strings.TrimSpace(testTransformImportModuleChildStr)
-	if actual != expected {
-		t.Fatalf("wrong result\n\ngot:\n%s\n\nwant:\n%s", actual, expected)
-	}
-}
-
 // Test providers with FQNs that do not match the typeName
 func TestProviderTransformer_fqns(t *testing.T) {
 	for _, mod := range []string{"fqns", "fqns-module"} {
@@ -505,12 +453,3 @@ module.child.module.grandchild.aws_instance.baz
   provider["registry.terraform.io/hashicorp/aws"].foo
 provider["registry.terraform.io/hashicorp/aws"].foo
 `
-
-const testTransformImportModuleChildStr = `        
-module.child.aws_instance.foo
-  provider["registry.terraform.io/hashicorp/aws"]
-module.child.aws_instance.foo (import id "bar")
-  provider["registry.terraform.io/hashicorp/aws"]
-module.child.module.nested.aws_instance.foo
-  provider["registry.terraform.io/hashicorp/aws"]
-provider["registry.terraform.io/hashicorp/aws"]`