diff --git a/net/core/dev.c b/net/core/dev.c
index 1c799d486623d5f144d1f7017c7b56133c06f07a..da78a433c10c859238259840e154e5712ab8f368 100644
--- a/net/core/dev.c
+++ b/net/core/dev.c
@@ -5611,8 +5611,7 @@ static void skb_gro_reset_offset(struct sk_buff *skb)
 	NAPI_GRO_CB(skb)->frag0 = NULL;
 	NAPI_GRO_CB(skb)->frag0_len = 0;
 
-	if (skb_mac_header(skb) == skb_tail_pointer(skb) &&
-	    pinfo->nr_frags &&
+	if (!skb_headlen(skb) && pinfo->nr_frags &&
 	    !PageHighMem(skb_frag_page(frag0))) {
 		NAPI_GRO_CB(skb)->frag0 = skb_frag_address(frag0);
 		NAPI_GRO_CB(skb)->frag0_len = min_t(unsigned int,