diff --git a/drivers/usb/gadget/function/u_ether.c b/drivers/usb/gadget/function/u_ether.c
index a06bd0e21392..998e67b03864 100644
--- a/drivers/usb/gadget/function/u_ether.c
+++ b/drivers/usb/gadget/function/u_ether.c
@@ -66,7 +66,7 @@ struct eth_dev {
 
 	spinlock_t		req_lock;	/* guard {rx,tx}_reqs */
 	struct list_head	tx_reqs, rx_reqs;
-	atomic_t		tx_qlen;
+	unsigned		tx_qlen;
 
 	struct sk_buff_head	rx_frames;
 
@@ -494,7 +494,6 @@ static void tx_complete(struct usb_ep *ep, struct usb_request *req)
 	spin_unlock(&dev->req_lock);
 	dev_kfree_skb_any(skb);
 
-	atomic_dec(&dev->tx_qlen);
 	if (netif_carrier_ok(dev->net))
 		netif_wake_queue(dev->net);
 }
@@ -614,12 +613,19 @@ static netdev_tx_t eth_start_xmit(struct sk_buff *skb,
 
 	req->length = length;
 
-	/* throttle high/super speed IRQ rate back slightly */
-	if (gadget_is_dualspeed(dev->gadget))
-		req->no_interrupt = (dev->gadget->speed == USB_SPEED_HIGH ||
-				     dev->gadget->speed == USB_SPEED_SUPER)
-			? ((atomic_read(&dev->tx_qlen) % dev->qmult) != 0)
-			: 0;
+	/* throttle highspeed IRQ rate back slightly */
+	if (gadget_is_dualspeed(dev->gadget) &&
+			 (dev->gadget->speed == USB_SPEED_HIGH)) {
+		dev->tx_qlen++;
+		if (dev->tx_qlen == qmult) {
+			req->no_interrupt = 0;
+			dev->tx_qlen = 0;
+		} else {
+			req->no_interrupt = 1;
+		}
+	} else {
+		req->no_interrupt = 0;
+	}
 
 	retval = usb_ep_queue(in, req, GFP_ATOMIC);
 	switch (retval) {
@@ -628,7 +634,6 @@ static netdev_tx_t eth_start_xmit(struct sk_buff *skb,
 		break;
 	case 0:
 		net->trans_start = jiffies;
-		atomic_inc(&dev->tx_qlen);
 	}
 
 	if (retval) {
@@ -655,7 +660,7 @@ static void eth_start(struct eth_dev *dev, gfp_t gfp_flags)
 	rx_fill(dev, gfp_flags);
 
 	/* and open the tx floodgates */
-	atomic_set(&dev->tx_qlen, 0);
+	dev->tx_qlen = 0;
 	netif_wake_queue(dev->net);
 }