diff --git a/pandas/_libs/tslibs/__init__.py b/pandas/_libs/tslibs/__init__.py
index 965adc82df676..25e2d8ba477e0 100644
--- a/pandas/_libs/tslibs/__init__.py
+++ b/pandas/_libs/tslibs/__init__.py
@@ -14,12 +14,14 @@
     "ints_to_pytimedelta",
     "Timestamp",
     "tz_convert_single",
+    "to_offset",
 ]
 
 
 from .conversion import localize_pydatetime
 from .nattype import NaT, NaTType, iNaT, is_null_datetimelike, nat_strings
 from .np_datetime import OutOfBoundsDatetime
+from .offsets import to_offset
 from .period import IncompatibleFrequency, Period
 from .resolution import Resolution
 from .timedeltas import Timedelta, delta_to_nanoseconds, ints_to_pytimedelta
diff --git a/pandas/core/arrays/datetimelike.py b/pandas/core/arrays/datetimelike.py
index da8e9b4bfdd4e..e2ecb6c343b7a 100644
--- a/pandas/core/arrays/datetimelike.py
+++ b/pandas/core/arrays/datetimelike.py
@@ -14,6 +14,7 @@
     Timestamp,
     delta_to_nanoseconds,
     iNaT,
+    to_offset,
 )
 from pandas._libs.tslibs.timestamps import (
     RoundTo,
@@ -427,7 +428,7 @@ def _with_freq(self, freq):
         else:
             # As an internal method, we can ensure this assertion always holds
             assert freq == "infer"
-            freq = frequencies.to_offset(self.inferred_freq)
+            freq = to_offset(self.inferred_freq)
 
         arr = self.view()
         arr._freq = freq
@@ -1081,7 +1082,7 @@ def freq(self):
     @freq.setter
     def freq(self, value):
         if value is not None:
-            value = frequencies.to_offset(value)
+            value = to_offset(value)
             self._validate_frequency(self, value)
 
         self._freq = value
@@ -1367,7 +1368,7 @@ def _time_shift(self, periods, freq=None):
         """
         if freq is not None and freq != self.freq:
             if isinstance(freq, str):
-                freq = frequencies.to_offset(freq)
+                freq = to_offset(freq)
             offset = periods * freq
             result = self + offset
             return result
@@ -1779,7 +1780,7 @@ def maybe_infer_freq(freq):
     if not isinstance(freq, DateOffset):
         # if a passed freq is None, don't infer automatically
         if freq != "infer":
-            freq = frequencies.to_offset(freq)
+            freq = to_offset(freq)
         else:
             freq_infer = True
             freq = None
diff --git a/pandas/core/arrays/datetimes.py b/pandas/core/arrays/datetimes.py
index f11f3ad974b37..8e4ae339ae53e 100644
--- a/pandas/core/arrays/datetimes.py
+++ b/pandas/core/arrays/datetimes.py
@@ -15,6 +15,7 @@
     iNaT,
     resolution as libresolution,
     timezones,
+    to_offset,
     tzconversion,
 )
 from pandas.errors import PerformanceWarning
@@ -46,7 +47,7 @@
 from pandas.core.arrays._ranges import generate_regular_range
 import pandas.core.common as com
 
-from pandas.tseries.frequencies import get_period_alias, to_offset
+from pandas.tseries.frequencies import get_period_alias
 from pandas.tseries.offsets import BDay, Day, Tick
 
 _midnight = time(0, 0)
diff --git a/pandas/core/arrays/period.py b/pandas/core/arrays/period.py
index 3d4b42de01810..1b8a0b2780a7d 100644
--- a/pandas/core/arrays/period.py
+++ b/pandas/core/arrays/period.py
@@ -7,9 +7,12 @@
 from pandas._libs.tslibs import (
     NaT,
     NaTType,
+    Timedelta,
+    delta_to_nanoseconds,
     frequencies as libfrequencies,
     iNaT,
     period as libperiod,
+    to_offset,
 )
 from pandas._libs.tslibs.fields import isleapyear_arr
 from pandas._libs.tslibs.offsets import Tick, delta_to_tick
@@ -20,7 +23,6 @@
     get_period_field_arr,
     period_asfreq_arr,
 )
-from pandas._libs.tslibs.timedeltas import Timedelta, delta_to_nanoseconds
 from pandas._typing import AnyArrayLike
 from pandas.util._decorators import cache_readonly
 
@@ -45,7 +47,6 @@
 from pandas.core.arrays import datetimelike as dtl
 import pandas.core.common as com
 
-from pandas.tseries import frequencies
 from pandas.tseries.offsets import DateOffset
 
 
@@ -902,7 +903,7 @@ def validate_dtype_freq(dtype, freq):
     IncompatibleFrequency : mismatch between dtype and freq
     """
     if freq is not None:
-        freq = frequencies.to_offset(freq)
+        freq = to_offset(freq)
 
     if dtype is not None:
         dtype = pandas_dtype(dtype)
diff --git a/pandas/core/arrays/timedeltas.py b/pandas/core/arrays/timedeltas.py
index 4de105e8be364..f439f07790274 100644
--- a/pandas/core/arrays/timedeltas.py
+++ b/pandas/core/arrays/timedeltas.py
@@ -4,7 +4,7 @@
 import numpy as np
 
 from pandas._libs import lib, tslibs
-from pandas._libs.tslibs import NaT, Period, Timedelta, Timestamp, iNaT
+from pandas._libs.tslibs import NaT, Period, Timedelta, Timestamp, iNaT, to_offset
 from pandas._libs.tslibs.conversion import precision_from_unit
 from pandas._libs.tslibs.fields import get_timedelta_field
 from pandas._libs.tslibs.timedeltas import array_to_timedelta64, parse_timedelta_unit
@@ -35,7 +35,6 @@
 from pandas.core.construction import extract_array
 from pandas.core.ops.common import unpack_zerodim_and_defer
 
-from pandas.tseries.frequencies import to_offset
 from pandas.tseries.offsets import Tick
 
 
diff --git a/pandas/core/dtypes/dtypes.py b/pandas/core/dtypes/dtypes.py
index ff35876ab2e73..84284c581c9e5 100644
--- a/pandas/core/dtypes/dtypes.py
+++ b/pandas/core/dtypes/dtypes.py
@@ -20,7 +20,7 @@
 import pytz
 
 from pandas._libs.interval import Interval
-from pandas._libs.tslibs import NaT, Period, Timestamp, timezones
+from pandas._libs.tslibs import NaT, Period, Timestamp, timezones, to_offset
 from pandas._libs.tslibs.offsets import BaseOffset
 from pandas._typing import DtypeObj, Ordered
 
@@ -925,7 +925,6 @@ def _parse_dtype_strict(cls, freq):
                 m = cls._match.search(freq)
                 if m is not None:
                     freq = m.group("freq")
-            from pandas.tseries.frequencies import to_offset
 
             freq = to_offset(freq)
             if freq is not None:
diff --git a/pandas/core/generic.py b/pandas/core/generic.py
index 0260f30b9e7e2..e5f5cb232fdd1 100644
--- a/pandas/core/generic.py
+++ b/pandas/core/generic.py
@@ -30,7 +30,8 @@
 
 from pandas._config import config
 
-from pandas._libs import Timestamp, lib
+from pandas._libs import lib
+from pandas._libs.tslibs import Timestamp, to_offset
 from pandas._typing import (
     Axis,
     FilePathOrBuffer,
@@ -106,7 +107,6 @@
 from pandas.io.formats import format as fmt
 from pandas.io.formats.format import DataFrameFormatter, format_percentiles
 from pandas.io.formats.printing import pprint_thing
-from pandas.tseries.frequencies import to_offset
 from pandas.tseries.offsets import Tick
 
 if TYPE_CHECKING:
diff --git a/pandas/core/indexes/datetimes.py b/pandas/core/indexes/datetimes.py
index 4677faa6b7d24..68c55426294ef 100644
--- a/pandas/core/indexes/datetimes.py
+++ b/pandas/core/indexes/datetimes.py
@@ -6,7 +6,7 @@
 import numpy as np
 
 from pandas._libs import NaT, Period, Timestamp, index as libindex, lib, tslib
-from pandas._libs.tslibs import Resolution, fields, parsing, timezones
+from pandas._libs.tslibs import Resolution, fields, parsing, timezones, to_offset
 from pandas._libs.tslibs.frequencies import get_freq_group
 from pandas._libs.tslibs.offsets import prefix_mapping
 from pandas._typing import DtypeObj, Label
@@ -30,8 +30,6 @@
 from pandas.core.indexes.extension import inherit_names
 from pandas.core.tools.times import to_time
 
-from pandas.tseries.frequencies import to_offset
-
 
 def _new_DatetimeIndex(cls, d):
     """
diff --git a/pandas/core/indexes/interval.py b/pandas/core/indexes/interval.py
index 7d7572973707c..1a59e066879cc 100644
--- a/pandas/core/indexes/interval.py
+++ b/pandas/core/indexes/interval.py
@@ -7,8 +7,9 @@
 
 from pandas._config import get_option
 
-from pandas._libs import Timedelta, Timestamp, lib
+from pandas._libs import lib
 from pandas._libs.interval import Interval, IntervalMixin, IntervalTree
+from pandas._libs.tslibs import Timedelta, Timestamp, to_offset
 from pandas._typing import AnyArrayLike, Label
 from pandas.util._decorators import Appender, Substitution, cache_readonly
 from pandas.util._exceptions import rewrite_exception
@@ -55,7 +56,6 @@
 from pandas.core.indexes.timedeltas import TimedeltaIndex, timedelta_range
 from pandas.core.ops import get_op_result_name
 
-from pandas.tseries.frequencies import to_offset
 from pandas.tseries.offsets import DateOffset
 
 _VALID_CLOSED = {"left", "right", "both", "neither"}
diff --git a/pandas/core/indexes/timedeltas.py b/pandas/core/indexes/timedeltas.py
index 184fae4b97416..ce3ff17814a25 100644
--- a/pandas/core/indexes/timedeltas.py
+++ b/pandas/core/indexes/timedeltas.py
@@ -1,6 +1,7 @@
 """ implement the TimedeltaIndex """
 
-from pandas._libs import Timedelta, index as libindex, lib
+from pandas._libs import index as libindex, lib
+from pandas._libs.tslibs import Timedelta, to_offset
 from pandas._typing import DtypeObj, Label
 from pandas.util._decorators import doc
 
@@ -24,8 +25,6 @@
 )
 from pandas.core.indexes.extension import inherit_names
 
-from pandas.tseries.frequencies import to_offset
-
 
 @inherit_names(
     ["__neg__", "__pos__", "__abs__", "total_seconds", "round", "floor", "ceil"]
diff --git a/pandas/core/resample.py b/pandas/core/resample.py
index 5df80645c2b5d..32e947dc414d2 100644
--- a/pandas/core/resample.py
+++ b/pandas/core/resample.py
@@ -6,8 +6,14 @@
 import numpy as np
 
 from pandas._libs import lib
-from pandas._libs.tslibs import NaT, Period, Timedelta, Timestamp
-from pandas._libs.tslibs.period import IncompatibleFrequency
+from pandas._libs.tslibs import (
+    IncompatibleFrequency,
+    NaT,
+    Period,
+    Timedelta,
+    Timestamp,
+    to_offset,
+)
 from pandas._typing import TimedeltaConvertibleTypes, TimestampConvertibleTypes
 from pandas.compat.numpy import function as nv
 from pandas.errors import AbstractMethodError
@@ -28,7 +34,7 @@
 from pandas.core.indexes.period import PeriodIndex, period_range
 from pandas.core.indexes.timedeltas import TimedeltaIndex, timedelta_range
 
-from pandas.tseries.frequencies import is_subperiod, is_superperiod, to_offset
+from pandas.tseries.frequencies import is_subperiod, is_superperiod
 from pandas.tseries.offsets import DateOffset, Day, Nano, Tick
 
 _shared_docs_kwargs: Dict[str, str] = dict()
diff --git a/pandas/core/window/rolling.py b/pandas/core/window/rolling.py
index b06128052fa8f..92be2d056cfcb 100644
--- a/pandas/core/window/rolling.py
+++ b/pandas/core/window/rolling.py
@@ -10,6 +10,7 @@
 
 import numpy as np
 
+from pandas._libs.tslibs import to_offset
 import pandas._libs.window.aggregations as window_aggregations
 from pandas._typing import Axis, FrameOrSeries, Scalar
 from pandas.compat._optional import import_optional_dependency
@@ -1977,8 +1978,6 @@ def _validate_freq(self):
         """
         Validate & return window frequency.
         """
-        from pandas.tseries.frequencies import to_offset
-
         try:
             return to_offset(self.window)
         except (TypeError, ValueError) as err:
diff --git a/pandas/plotting/_matplotlib/timeseries.py b/pandas/plotting/_matplotlib/timeseries.py
index 631760c547985..d5a390dc34d39 100644
--- a/pandas/plotting/_matplotlib/timeseries.py
+++ b/pandas/plotting/_matplotlib/timeseries.py
@@ -5,8 +5,8 @@
 
 import numpy as np
 
+from pandas._libs.tslibs import Period, to_offset
 from pandas._libs.tslibs.frequencies import FreqGroup, base_and_stride, get_freq_code
-from pandas._libs.tslibs.period import Period
 
 from pandas.core.dtypes.generic import (
     ABCDatetimeIndex,
@@ -20,12 +20,7 @@
     TimeSeries_DateLocator,
     TimeSeries_TimedeltaFormatter,
 )
-from pandas.tseries.frequencies import (
-    get_period_alias,
-    is_subperiod,
-    is_superperiod,
-    to_offset,
-)
+from pandas.tseries.frequencies import get_period_alias, is_subperiod, is_superperiod
 from pandas.tseries.offsets import DateOffset
 
 if TYPE_CHECKING:
diff --git a/pandas/tests/arithmetic/test_period.py b/pandas/tests/arithmetic/test_period.py
index d206622521816..ccd03e841a40d 100644
--- a/pandas/tests/arithmetic/test_period.py
+++ b/pandas/tests/arithmetic/test_period.py
@@ -6,17 +6,15 @@
 import numpy as np
 import pytest
 
-from pandas._libs.tslibs.period import IncompatibleFrequency
+from pandas._libs.tslibs import IncompatibleFrequency, Period, Timestamp, to_offset
 from pandas.errors import PerformanceWarning
 
 import pandas as pd
-from pandas import Period, PeriodIndex, Series, TimedeltaIndex, Timestamp, period_range
+from pandas import PeriodIndex, Series, TimedeltaIndex, period_range
 import pandas._testing as tm
 from pandas.core import ops
 from pandas.core.arrays import TimedeltaArray
 
-from pandas.tseries.frequencies import to_offset
-
 from .common import assert_invalid_comparison
 
 # ------------------------------------------------------------------
diff --git a/pandas/tests/indexes/datetimes/test_scalar_compat.py b/pandas/tests/indexes/datetimes/test_scalar_compat.py
index e5d1277aed9cd..23dedf6f86a09 100644
--- a/pandas/tests/indexes/datetimes/test_scalar_compat.py
+++ b/pandas/tests/indexes/datetimes/test_scalar_compat.py
@@ -6,14 +6,12 @@
 import numpy as np
 import pytest
 
-from pandas._libs.tslibs.np_datetime import OutOfBoundsDatetime
+from pandas._libs.tslibs import OutOfBoundsDatetime, to_offset
 
 import pandas as pd
 from pandas import DatetimeIndex, Timestamp, date_range
 import pandas._testing as tm
 
-from pandas.tseries.frequencies import to_offset
-
 
 class TestDatetimeIndexOps:
     def test_dti_time(self):
diff --git a/pandas/tests/scalar/timestamp/test_arithmetic.py b/pandas/tests/scalar/timestamp/test_arithmetic.py
index eb9932f9a3a97..954301b979074 100644
--- a/pandas/tests/scalar/timestamp/test_arithmetic.py
+++ b/pandas/tests/scalar/timestamp/test_arithmetic.py
@@ -3,14 +3,16 @@
 import numpy as np
 import pytest
 
-from pandas.errors import OutOfBoundsDatetime
+from pandas._libs.tslibs import (
+    OutOfBoundsDatetime,
+    Timedelta,
+    Timestamp,
+    offsets,
+    to_offset,
+)
 
-from pandas import Timedelta, Timestamp
 import pandas._testing as tm
 
-from pandas.tseries import offsets
-from pandas.tseries.frequencies import to_offset
-
 
 class TestTimestampArithmetic:
     def test_overflow_offset(self):
diff --git a/pandas/tests/scalar/timestamp/test_unary_ops.py b/pandas/tests/scalar/timestamp/test_unary_ops.py
index e657559b55d5a..388ff4ea039be 100644
--- a/pandas/tests/scalar/timestamp/test_unary_ops.py
+++ b/pandas/tests/scalar/timestamp/test_unary_ops.py
@@ -5,15 +5,12 @@
 import pytz
 from pytz import utc
 
-from pandas._libs.tslibs import conversion
+from pandas._libs.tslibs import NaT, Timestamp, conversion, to_offset
 from pandas._libs.tslibs.frequencies import INVALID_FREQ_ERR_MSG
 import pandas.util._test_decorators as td
 
-from pandas import NaT, Timestamp
 import pandas._testing as tm
 
-from pandas.tseries.frequencies import to_offset
-
 
 class TestTimestampUnaryOps:
 
diff --git a/pandas/tests/tseries/frequencies/test_freq_code.py b/pandas/tests/tseries/frequencies/test_freq_code.py
index f82d225f0538c..d4eb31168b20e 100644
--- a/pandas/tests/tseries/frequencies/test_freq_code.py
+++ b/pandas/tests/tseries/frequencies/test_freq_code.py
@@ -1,5 +1,6 @@
 import pytest
 
+from pandas._libs.tslibs import to_offset
 from pandas._libs.tslibs.frequencies import (
     FreqGroup,
     _attrname_to_abbrevs,
@@ -10,7 +11,6 @@
 )
 from pandas._libs.tslibs.resolution import Resolution as _reso
 
-from pandas.tseries.frequencies import to_offset
 import pandas.tseries.offsets as offsets
 
 
diff --git a/pandas/tests/tseries/frequencies/test_to_offset.py b/pandas/tests/tseries/frequencies/test_to_offset.py
index d3510eaa5c749..04be0e445a3b2 100644
--- a/pandas/tests/tseries/frequencies/test_to_offset.py
+++ b/pandas/tests/tseries/frequencies/test_to_offset.py
@@ -2,16 +2,13 @@
 
 import pytest
 
-from pandas import Timedelta
-
-import pandas.tseries.frequencies as frequencies
-import pandas.tseries.offsets as offsets
+from pandas._libs.tslibs import Timedelta, offsets, to_offset
 
 
 @pytest.mark.parametrize(
     "freq_input,expected",
     [
-        (frequencies.to_offset("10us"), offsets.Micro(10)),
+        (to_offset("10us"), offsets.Micro(10)),
         (offsets.Hour(), offsets.Hour()),
         ((5, "T"), offsets.Minute(5)),
         ("2h30min", offsets.Minute(150)),
@@ -33,7 +30,7 @@
     ],
 )
 def test_to_offset(freq_input, expected):
-    result = frequencies.to_offset(freq_input)
+    result = to_offset(freq_input)
     assert result == expected
 
 
@@ -41,7 +38,7 @@ def test_to_offset(freq_input, expected):
     "freqstr,expected", [("-1S", -1), ("-2SM", -2), ("-1SMS", -1), ("-5min10s", -310)]
 )
 def test_to_offset_negative(freqstr, expected):
-    result = frequencies.to_offset(freqstr)
+    result = to_offset(freqstr)
     assert result.n == expected
 
 
@@ -88,12 +85,12 @@ def test_to_offset_invalid(freqstr):
     # inputs contain regex special characters.
     msg = re.escape(f"Invalid frequency: {freqstr}")
     with pytest.raises(ValueError, match=msg):
-        frequencies.to_offset(freqstr)
+        to_offset(freqstr)
 
 
 def test_to_offset_no_evaluate():
     with pytest.raises(ValueError, match="Could not evaluate"):
-        frequencies.to_offset(("", ""))
+        to_offset(("", ""))
 
 
 @pytest.mark.parametrize(
@@ -108,7 +105,7 @@ def test_to_offset_no_evaluate():
     ],
 )
 def test_to_offset_whitespace(freqstr, expected):
-    result = frequencies.to_offset(freqstr)
+    result = to_offset(freqstr)
     assert result == expected
 
 
@@ -116,13 +113,13 @@ def test_to_offset_whitespace(freqstr, expected):
     "freqstr,expected", [("00H 00T 01S", 1), ("-00H 03T 14S", -194)]
 )
 def test_to_offset_leading_zero(freqstr, expected):
-    result = frequencies.to_offset(freqstr)
+    result = to_offset(freqstr)
     assert result.n == expected
 
 
 @pytest.mark.parametrize("freqstr,expected", [("+1d", 1), ("+2h30min", 150)])
 def test_to_offset_leading_plus(freqstr, expected):
-    result = frequencies.to_offset(freqstr)
+    result = to_offset(freqstr)
     assert result.n == expected
 
 
@@ -135,7 +132,7 @@ def test_to_offset_leading_plus(freqstr, expected):
         (dict(hours=1, minutes=-10), offsets.Minute(50)),
         (dict(weeks=1), offsets.Day(7)),
         (dict(hours=1), offsets.Hour(1)),
-        (dict(hours=1), frequencies.to_offset("60min")),
+        (dict(hours=1), to_offset("60min")),
         (dict(microseconds=1), offsets.Micro(1)),
         (dict(microseconds=0), offsets.Nano(0)),
     ],
@@ -143,7 +140,7 @@ def test_to_offset_leading_plus(freqstr, expected):
 def test_to_offset_pd_timedelta(kwargs, expected):
     # see gh-9064
     td = Timedelta(**kwargs)
-    result = frequencies.to_offset(td)
+    result = to_offset(td)
     assert result == expected
 
 
@@ -164,5 +161,5 @@ def test_to_offset_pd_timedelta(kwargs, expected):
     ],
 )
 def test_anchored_shortcuts(shortcut, expected):
-    result = frequencies.to_offset(shortcut)
+    result = to_offset(shortcut)
     assert result == expected
diff --git a/pandas/tests/tslibs/test_api.py b/pandas/tests/tslibs/test_api.py
index 908f9fa699891..bbabfed4cb976 100644
--- a/pandas/tests/tslibs/test_api.py
+++ b/pandas/tests/tslibs/test_api.py
@@ -40,6 +40,7 @@ def test_namespace():
         "ints_to_pytimedelta",
         "localize_pydatetime",
         "tz_convert_single",
+        "to_offset",
     ]
 
     expected = set(submodules + api)