diff --git a/setuptools/_distutils/command/install_headers.py b/setuptools/_distutils/command/install_headers.py
index 4885b1a054d..b7fb4b4145f 100644
--- a/setuptools/_distutils/command/install_headers.py
+++ b/setuptools/_distutils/command/install_headers.py
@@ -3,6 +3,8 @@
 Implements the Distutils 'install_headers' command, to install C/C++ header
 files to the Python include directory."""
 
+import os
+
 from ..core import Command