I had painters tape pull up the finish on my flooring in a strip all around the room
Can I sand down the wooded strip and put polyurethane back on the one in strip and it be the same?
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I hope I'm understanding your question correctly. You have varnish pulled off your floorboards from tape, right?
You can apply a finish that will look reasonably decent. It isn't likely to be a perfect match. Try to match the sheen. Also try to match the formulation of the original varnish (oil/poly). I wouldn't sand the raw wood, but I would lightly scuff the adjacent varnish with 220 grit to give the edges something to grip.
Sand very lightly between coats and use a tack cloth to pick up dust.
You might do a small test area to see if the color matches, and tint the varnish if needed.