diff --git a/content/browser/BUILD.gn b/content/browser/BUILD.gn
index ea1395c..fc624473 100644
--- a/content/browser/BUILD.gn
+++ b/content/browser/BUILD.gn
@@ -254,7 +254,6 @@
   ]
 
   public_deps = [
-    ":accessibility_buildflags",
     "//base/util/memory_pressure",
     "//base/util/type_safety",
     "//ipc",
@@ -2820,12 +2819,6 @@
   }
 }
 
-buildflag_header("accessibility_buildflags") {
-  header = "accessibility_buildflags.h"
-  header_dir = "content/browser/accessibility"
-  flags = [ "USE_ATK=$use_atk" ]
-}
-
 if (is_android) {
   generate_jar_jni("reflection_jni_headers") {
     classes = [
diff --git a/content/browser/accessibility/accessibility_event_recorder.cc b/content/browser/accessibility/accessibility_event_recorder.cc
index 26c301af..1cbc0df 100644
--- a/content/browser/accessibility/accessibility_event_recorder.cc
+++ b/content/browser/accessibility/accessibility_event_recorder.cc
@@ -5,8 +5,8 @@
 #include "content/browser/accessibility/accessibility_event_recorder.h"
 
 #include "build/build_config.h"
-#include "content/browser/accessibility/accessibility_buildflags.h"
 #include "content/browser/accessibility/browser_accessibility_manager.h"
+#include "ui/base/buildflags.h"
 
 namespace content {
 
diff --git a/content/browser/accessibility/browser_accessibility.h b/content/browser/accessibility/browser_accessibility.h
index 3004fa7d..1166cdae 100644
--- a/content/browser/accessibility/browser_accessibility.h
+++ b/content/browser/accessibility/browser_accessibility.h
@@ -20,7 +20,6 @@
 #include "base/strings/string16.h"
 #include "base/strings/string_split.h"
 #include "build/build_config.h"
-#include "content/browser/accessibility/accessibility_buildflags.h"
 #include "content/browser/accessibility/browser_accessibility_position.h"
 #include "content/common/content_export.h"
 #include "third_party/blink/public/web/web_ax_enums.h"
@@ -31,6 +30,7 @@
 #include "ui/accessibility/ax_range.h"
 #include "ui/accessibility/platform/ax_platform_node.h"
 #include "ui/accessibility/platform/ax_platform_node_delegate.h"
+#include "ui/base/buildflags.h"
 
 // Set PLATFORM_HAS_NATIVE_ACCESSIBILITY_IMPL if this platform has
 // a platform-specific subclass of BrowserAccessibility and
diff --git a/content/browser/accessibility/browser_accessibility_manager.h b/content/browser/accessibility/browser_accessibility_manager.h
index d497a95..952065b9 100644
--- a/content/browser/accessibility/browser_accessibility_manager.h
+++ b/content/browser/accessibility/browser_accessibility_manager.h
@@ -18,7 +18,6 @@
 #include "base/macros.h"
 #include "base/scoped_observation.h"
 #include "build/build_config.h"
-#include "content/browser/accessibility/accessibility_buildflags.h"
 #include "content/browser/accessibility/browser_accessibility_position.h"
 #include "content/common/content_export.h"
 #include "content/common/render_accessibility.mojom-forward.h"
@@ -37,6 +36,7 @@
 #include "ui/accessibility/ax_tree_observer.h"
 #include "ui/accessibility/ax_tree_update.h"
 #include "ui/accessibility/platform/ax_platform_node.h"
+#include "ui/base/buildflags.h"
 #include "ui/gfx/native_widget_types.h"
 
 namespace content {
diff --git a/content/browser/accessibility/browser_accessibility_position.cc b/content/browser/accessibility/browser_accessibility_position.cc
index 5f497d6..d54b1a0e 100644
--- a/content/browser/accessibility/browser_accessibility_position.cc
+++ b/content/browser/accessibility/browser_accessibility_position.cc
@@ -6,11 +6,11 @@
 
 #include "base/strings/string_util.h"
 #include "build/build_config.h"
-#include "content/browser/accessibility/accessibility_buildflags.h"
 #include "content/browser/accessibility/browser_accessibility.h"
 #include "content/browser/accessibility/browser_accessibility_manager.h"
 #include "ui/accessibility/ax_enums.mojom.h"
 #include "ui/accessibility/ax_node_data.h"
+#include "ui/base/buildflags.h"
 
 namespace content {