diff --git a/net/ipv4/xfrm4_mode_tunnel.c b/net/ipv4/xfrm4_mode_tunnel.c
index 63faeee..2a9764b 100644
--- a/net/ipv4/xfrm4_mode_tunnel.c
+++ b/net/ipv4/xfrm4_mode_tunnel.c
@@ -92,7 +92,8 @@ static int xfrm4_mode_tunnel_input(struct xfrm_state *x, struct sk_buff *skb)
 
 	skb_reset_network_header(skb);
 	skb_mac_header_rebuild(skb);
-	eth_hdr(skb)->h_proto = skb->protocol;
+	if (skb->mac_len)
+		eth_hdr(skb)->h_proto = skb->protocol;
 
 	err = 0;