diff --git a/[refs] b/[refs]
index 90b04885c8d9..660e67065952 100644
--- a/[refs]
+++ b/[refs]
@@ -1,2 +1,2 @@
 ---
-refs/heads/master: d60923c465809cec44fb08c53da6cf0c53040dc1
+refs/heads/master: 8c174e6f77b37fcbd84d7c3b6d65414fbb444219
diff --git a/trunk/net/core/dev.c b/trunk/net/core/dev.c
index 862eaa744a54..b6d2b32933ba 100644
--- a/trunk/net/core/dev.c
+++ b/trunk/net/core/dev.c
@@ -2776,8 +2776,12 @@ static void qdisc_pkt_len_init(struct sk_buff *skb)
 	 * we add to pkt_len the headers size of all segments
 	 */
 	if (shinfo->gso_size)  {
-		unsigned int hdr_len = skb_transport_offset(skb);
+		unsigned int hdr_len;
 
+		/* mac layer + network layer */
+		hdr_len = skb_transport_header(skb) - skb_mac_header(skb);
+
+		/* + transport layer */
 		if (likely(shinfo->gso_type & (SKB_GSO_TCPV4 | SKB_GSO_TCPV6)))
 			hdr_len += tcp_hdrlen(skb);
 		else