diff --git a/net/core/dev.c b/net/core/dev.c
index 115dee1..6ca32f6 100644
--- a/net/core/dev.c
+++ b/net/core/dev.c
@@ -3500,14 +3500,20 @@
 __napi_gro_receive(struct napi_struct *napi, struct sk_buff *skb)
 {
 	struct sk_buff *p;
+	unsigned int maclen = skb->dev->hard_header_len;
 
 	for (p = napi->gro_list; p; p = p->next) {
 		unsigned long diffs;
 
 		diffs = (unsigned long)p->dev ^ (unsigned long)skb->dev;
 		diffs |= p->vlan_tci ^ skb->vlan_tci;
-		diffs |= compare_ether_header(skb_mac_header(p),
-					      skb_gro_mac_header(skb));
+		if (maclen == ETH_HLEN)
+			diffs |= compare_ether_header(skb_mac_header(p),
+						      skb_gro_mac_header(skb));
+		else if (!diffs)
+			diffs = memcmp(skb_mac_header(p),
+				       skb_gro_mac_header(skb),
+				       maclen);
 		NAPI_GRO_CB(p)->same_flow = !diffs;
 		NAPI_GRO_CB(p)->flush = 0;
 	}