diff --git a/integrations/upgrade/js-config.test.ts b/integrations/upgrade/js-config.test.ts
index de10250c29a1..039f3dc8dd57 100644
--- a/integrations/upgrade/js-config.test.ts
+++ b/integrations/upgrade/js-config.test.ts
@@ -167,7 +167,7 @@ test(
       "
       --- src/index.html ---
       <div
-        class="[letter-spacing:var(--tracking-super-wide)] [line-height:var(--leading-super-loose)]"
+        class="tracking-super-wide leading-super-loose"
       ></div>
       <div class="text-super-red/super-opaque leading-super-loose"></div>
 
diff --git a/packages/tailwindcss/src/canonicalize-candidates.test.ts b/packages/tailwindcss/src/canonicalize-candidates.test.ts
index 9eac5cb92d40..60c23c22106c 100644
--- a/packages/tailwindcss/src/canonicalize-candidates.test.ts
+++ b/packages/tailwindcss/src/canonicalize-candidates.test.ts
@@ -253,6 +253,14 @@ describe.each([['default'], ['with-variant'], ['important'], ['prefix']])('%s',
       '[--foo:theme(colors.red.500/50/50)_theme(colors.blue.200)]/50',
       '[--foo:theme(colors.red.500/50/50)_var(--color-blue-200)]/50',
     ],
+
+    // If a utility sets `property` and `--tw-{property}` with the same value,
+    // we can ignore the `--tw-{property}`. This is just here for composition.
+    // This means that we should be able to upgrade the one _without_ to the one
+    // _with_ the variable
+    ['[font-weight:400]', 'font-normal'],
+    ['[line-height:0]', 'leading-0'],
+    ['[border-style:solid]', 'border-solid'],
   ])(testName, async (candidate, expected) => {
     await expectCanonicalization(
       css`
diff --git a/packages/tailwindcss/src/signatures.ts b/packages/tailwindcss/src/signatures.ts
index 3e6a6605d381..7ad608f22cb4 100644
--- a/packages/tailwindcss/src/signatures.ts
+++ b/packages/tailwindcss/src/signatures.ts
@@ -11,8 +11,6 @@ import { isValidSpacingMultiplier } from './utils/infer-data-type'
 import * as ValueParser from './value-parser'
 import { walk, WalkAction } from './walk'
 
-const FLOATING_POINT_PERCENTAGE = /\d*\.\d+(?:[eE][+-]?\d+)?%/g
-
 export enum SignatureFeatures {
   None = 0,
   ExpandProperties = 1 << 0,
@@ -101,29 +99,33 @@ function canonicalizeAst(ast: AstNode[], options: SignatureOptions) {
   let { rem, designSystem } = options
 
   walk(ast, {
-    enter(node) {
+    enter(node, ctx) {
       // Optimize declarations
       if (node.kind === 'declaration') {
         if (node.value === undefined || node.property === '--tw-sort') {
           return WalkAction.Replace([])
         }
 
+        // Ignore `--tw-{property}` if `{property}` exists with the same value
+        if (node.property.startsWith('--tw-')) {
+          if (
+            (ctx.parent?.nodes ?? []).some(
+              (sibling) =>
+                sibling.kind === 'declaration' &&
+                node.value === sibling.value &&
+                node.important === sibling.important &&
+                !sibling.property.startsWith('--tw-'),
+            )
+          ) {
+            return WalkAction.Replace([])
+          }
+        }
+
         if (options.features & SignatureFeatures.ExpandProperties) {
           let replacement = expandDeclaration(node, options.features)
           if (replacement) return WalkAction.Replace(replacement)
         }
 
-        // Normalize percentages by removing unnecessary dots and zeros.
-        //
-        // E.g.: `50.0%` → `50%`
-        if (node.value.includes('%')) {
-          FLOATING_POINT_PERCENTAGE.lastIndex = 0
-          node.value = node.value.replaceAll(
-            FLOATING_POINT_PERCENTAGE,
-            (match) => `${Number(match.slice(0, -1))}%`,
-          )
-        }
-
         // Resolve theme values to their inlined value.
         if (node.value.includes('var(')) {
           node.value = resolveVariablesInValue(node.value, designSystem)