Some of Android phone can not use USB Tethering with PC after updated firmware. I found the way to fix this problem. Just do these ...

First, Connect your Android phone with Linux PC and find MAC address of your phone by using adb shell

#adb shell

$ ip address show wlan0


After got your phone's MAC address then exit adb shell and run these commands

$exit

# ip link show

# ip link set dev eth1 down

# ip link set dev eth1 address "your phone MAC address"

# ip link set dev eth1 up

# /etc/init.d/networking restart

Then your USB Tethering should working properly.