diff --git a/.coveragerc b/.coveragerc
index 5b7fdefd2a..50d4bad837 100644
--- a/.coveragerc
+++ b/.coveragerc
@@ -20,3 +20,6 @@ exclude_also =
 	# jaraco/skeleton#97
 	@overload
 	if TYPE_CHECKING:
+	# Coverage is only run on the latest Python version
+	# these will never be considered covered and we aim for 100% coverage
+	if sys\.version_info <
diff --git a/setuptools/_path.py b/setuptools/_path.py
index fb8ef0e198..100dde5719 100644
--- a/setuptools/_path.py
+++ b/setuptools/_path.py
@@ -2,10 +2,10 @@
 import sys
 from typing import Union
 
-if sys.version_info >= (3, 9):
-    StrPath = Union[str, os.PathLike[str]]  #  Same as _typeshed.StrPath
-else:
+if sys.version_info < (3, 9):
     StrPath = Union[str, os.PathLike]
+else:
+    StrPath = Union[str, os.PathLike[str]]  #  Same as _typeshed.StrPath
 
 
 def ensure_directory(path):
diff --git a/setuptools/compat/py310.py b/setuptools/compat/py310.py
index f7d53d6de9..b775961570 100644
--- a/setuptools/compat/py310.py
+++ b/setuptools/compat/py310.py
@@ -4,7 +4,7 @@
 __all__ = ['tomllib']
 
 
-if sys.version_info >= (3, 11):
-    import tomllib
-else:  # pragma: no cover
+if sys.version_info < (3, 11):
     from setuptools.extern import tomli as tomllib
+else:
+    import tomllib