diff --git a/Tethering/tests/integration/Android.bp b/Tethering/tests/integration/Android.bp
index 11e3dc0..5e08aba 100644
--- a/Tethering/tests/integration/Android.bp
+++ b/Tethering/tests/integration/Android.bp
@@ -21,8 +21,7 @@
     name: "TetheringIntegrationTestsDefaults",
     defaults: ["framework-connectivity-test-defaults"],
     srcs: [
-        "src/**/*.java",
-        "src/**/*.kt",
+        "base/**/*.java",
     ],
     min_sdk_version: "30",
     static_libs: [
@@ -47,6 +46,16 @@
     ],
 }
 
+android_library {
+    name: "TetheringIntegrationTestsBaseLib",
+    target_sdk_version: "current",
+    platform_apis: true,
+    defaults: ["TetheringIntegrationTestsDefaults"],
+    visibility: [
+        "//packages/modules/Connectivity/Tethering/tests/mts",
+    ]
+}
+
 // Library including tethering integration tests targeting the latest stable SDK.
 // Use with NetworkStackJarJarRules.
 android_library {
@@ -54,6 +63,9 @@
     target_sdk_version: "33",
     platform_apis: true,
     defaults: ["TetheringIntegrationTestsDefaults"],
+    srcs: [
+        "src/**/*.java",
+    ],
     visibility: [
         "//packages/modules/Connectivity/tests/cts/tethering",
         "//packages/modules/Connectivity/tests:__subpackages__",
@@ -68,12 +80,16 @@
     target_sdk_version: "current",
     platform_apis: true,
     defaults: ["TetheringIntegrationTestsDefaults"],
+    srcs: [
+        "src/**/*.java",
+    ],
     visibility: [
         "//packages/modules/Connectivity/tests/cts/tethering",
         "//packages/modules/Connectivity/Tethering/tests/mts",
     ]
 }
 
+// TODO: remove because TetheringIntegrationTests has been covered by ConnectivityCoverageTests.
 android_test {
     name: "TetheringIntegrationTests",
     platform_apis: true,
@@ -81,6 +97,9 @@
     test_suites: [
         "device-tests",
     ],
+    srcs: [
+        "src/**/*.java",
+    ],
     compile_multilib: "both",
     jarjar_rules: ":NetworkStackJarJarRules",
 }
diff --git a/Tethering/tests/integration/src/android/net/EthernetTetheringTestBase.java b/Tethering/tests/integration/base/android/net/EthernetTetheringTestBase.java
similarity index 100%
rename from Tethering/tests/integration/src/android/net/EthernetTetheringTestBase.java
rename to Tethering/tests/integration/base/android/net/EthernetTetheringTestBase.java
diff --git a/Tethering/tests/integration/src/android/net/TetheringTester.java b/Tethering/tests/integration/base/android/net/TetheringTester.java
similarity index 100%
rename from Tethering/tests/integration/src/android/net/TetheringTester.java
rename to Tethering/tests/integration/base/android/net/TetheringTester.java
diff --git a/Tethering/tests/integration/src/android/net/CtsEthernetTetheringTest.java b/Tethering/tests/integration/src/android/net/EthernetTetheringTest.java
similarity index 78%
rename from Tethering/tests/integration/src/android/net/CtsEthernetTetheringTest.java
rename to Tethering/tests/integration/src/android/net/EthernetTetheringTest.java
index aea6728..fb4b9fa 100644
--- a/Tethering/tests/integration/src/android/net/CtsEthernetTetheringTest.java
+++ b/Tethering/tests/integration/src/android/net/EthernetTetheringTest.java
@@ -16,7 +16,6 @@
 
 package android.net;
 
-import static android.Manifest.permission.DUMP;
 import static android.net.InetAddresses.parseNumericAddress;
 import static android.net.TetheringManager.CONNECTIVITY_SCOPE_LOCAL;
 import static android.net.TetheringManager.TETHERING_ETHERNET;
@@ -26,7 +25,6 @@
 import static android.system.OsConstants.ICMP_ECHO;
 import static android.system.OsConstants.ICMP_ECHOREPLY;
 import static android.system.OsConstants.IPPROTO_ICMP;
-import static android.system.OsConstants.IPPROTO_UDP;
 
 import static com.android.net.module.util.ConnectivityUtils.isIPv6ULA;
 import static com.android.net.module.util.HexDump.dumpHexString;
@@ -39,39 +37,28 @@
 import static com.android.net.module.util.NetworkStackConstants.IPV4_CHECKSUM_OFFSET;
 import static com.android.net.module.util.NetworkStackConstants.IPV4_HEADER_MIN_LEN;
 import static com.android.net.module.util.NetworkStackConstants.IPV4_LENGTH_OFFSET;
-import static com.android.testutils.DeviceInfoUtils.KVersion;
-import static com.android.testutils.TestPermissionUtil.runAsShell;
 
 import static org.junit.Assert.assertEquals;
-import static org.junit.Assert.assertFalse;
 import static org.junit.Assert.assertNotNull;
 import static org.junit.Assert.assertTrue;
 import static org.junit.Assert.fail;
 import static org.junit.Assume.assumeFalse;
 import static org.junit.Assume.assumeTrue;
 
-import android.content.Context;
 import android.net.TetheringManager.TetheringRequest;
 import android.net.TetheringTester.TetheredDevice;
 import android.os.Build;
 import android.os.SystemClock;
 import android.os.SystemProperties;
-import android.os.VintfRuntimeInfo;
 import android.util.Log;
-import android.util.Pair;
 
 import androidx.annotation.NonNull;
 import androidx.annotation.Nullable;
 import androidx.test.filters.MediumTest;
 import androidx.test.runner.AndroidJUnit4;
 
-import com.android.net.module.util.BpfDump;
 import com.android.net.module.util.Ipv6Utils;
 import com.android.net.module.util.Struct;
-import com.android.net.module.util.bpf.Tether4Key;
-import com.android.net.module.util.bpf.Tether4Value;
-import com.android.net.module.util.bpf.TetherStatsKey;
-import com.android.net.module.util.bpf.TetherStatsValue;
 import com.android.net.module.util.structs.EthernetHeader;
 import com.android.net.module.util.structs.Icmpv4Header;
 import com.android.net.module.util.structs.Ipv4Header;
@@ -79,8 +66,6 @@
 import com.android.net.module.util.structs.UdpHeader;
 import com.android.testutils.DevSdkIgnoreRule;
 import com.android.testutils.DevSdkIgnoreRule.IgnoreUpTo;
-import com.android.testutils.DeviceInfoUtils;
-import com.android.testutils.DumpTestUtils;
 import com.android.testutils.TapPacketReader;
 
 import org.junit.Rule;
@@ -96,9 +81,7 @@
 import java.nio.ByteBuffer;
 import java.util.Arrays;
 import java.util.Collection;
-import java.util.HashMap;
 import java.util.List;
-import java.util.Map;
 import java.util.Random;
 import java.util.concurrent.CompletableFuture;
 import java.util.concurrent.TimeUnit;
@@ -106,34 +89,13 @@
 
 @RunWith(AndroidJUnit4.class)
 @MediumTest
-public class CtsEthernetTetheringTest extends EthernetTetheringTestBase {
+public class EthernetTetheringTest extends EthernetTetheringTestBase {
     @Rule
     public final DevSdkIgnoreRule mIgnoreRule = new DevSdkIgnoreRule();
 
-    private static final String TAG = CtsEthernetTetheringTest.class.getSimpleName();
-
-    private static final int DUMP_POLLING_MAX_RETRY = 100;
-    private static final int DUMP_POLLING_INTERVAL_MS = 50;
-    // Kernel treats a confirmed UDP connection which active after two seconds as stream mode.
-    // See upstream commit b7b1d02fc43925a4d569ec221715db2dfa1ce4f5.
-    private static final int UDP_STREAM_TS_MS = 2000;
-    // Give slack time for waiting UDP stream mode because handling conntrack event in user space
-    // may not in precise time. Used to reduce the flaky rate.
-    private static final int UDP_STREAM_SLACK_MS = 500;
-    // Per RX UDP packet size: iphdr (20) + udphdr (8) + payload (2) = 30 bytes.
-    private static final int RX_UDP_PACKET_SIZE = 30;
-    private static final int RX_UDP_PACKET_COUNT = 456;
-    // Per TX UDP packet size: ethhdr (14) + iphdr (20) + udphdr (8) + payload (2) = 44 bytes.
-    private static final int TX_UDP_PACKET_SIZE = 44;
-    private static final int TX_UDP_PACKET_COUNT = 123;
+    private static final String TAG = EthernetTetheringTest.class.getSimpleName();
 
     private static final short DNS_PORT = 53;
-
-    private static final String DUMPSYS_TETHERING_RAWMAP_ARG = "bpfRawMap";
-    private static final String DUMPSYS_RAWMAP_ARG_STATS = "--stats";
-    private static final String DUMPSYS_RAWMAP_ARG_UPSTREAM4 = "--upstream4";
-    private static final String LINE_DELIMITER = "\\n";
-
     private static final short ICMPECHO_CODE = 0x0;
     private static final short ICMPECHO_ID = 0x0;
     private static final short ICMPECHO_SEQ = 0x0;
@@ -529,7 +491,7 @@
     // remote ip              public ip                           private ip
     // 8.8.8.8:443            <Upstream ip>:9876                  <TetheredDevice ip>:9876
     //
-    private void runUdp4Test(boolean verifyBpf) throws Exception {
+    private void runUdp4Test() throws Exception {
         final TetheringTester tester = initTetheringTester(toList(TEST_IP4_ADDR),
                 toList(TEST_IP4_DNS));
         final TetheredDevice tethered = tester.createTetheredDevice(TEST_MAC, false /* hasIpv6 */);
@@ -549,123 +511,6 @@
         final InetAddress clientIp = tethered.ipv4Addr;
         sendUploadPacketUdp(srcMac, dstMac, clientIp, remoteIp, tester, false /* is4To6 */);
         sendDownloadPacketUdp(remoteIp, tetheringUpstreamIp, tester, false /* is6To4 */);
-
-        if (verifyBpf) {
-            // Send second UDP packet in original direction.
-            // The BPF coordinator only offloads the ASSURED conntrack entry. The "request + reply"
-            // packets can make status IPS_SEEN_REPLY to be set. Need one more packet to make
-            // conntrack status IPS_ASSURED_BIT to be set. Note the third packet needs to delay
-            // 2 seconds because kernel monitors a UDP connection which still alive after 2 seconds
-            // and apply ASSURED flag.
-            // See kernel upstream commit b7b1d02fc43925a4d569ec221715db2dfa1ce4f5 and
-            // nf_conntrack_udp_packet in net/netfilter/nf_conntrack_proto_udp.c
-            Thread.sleep(UDP_STREAM_TS_MS);
-            sendUploadPacketUdp(srcMac, dstMac, clientIp, remoteIp, tester, false /* is4To6 */);
-
-            // Give a slack time for handling conntrack event in user space.
-            Thread.sleep(UDP_STREAM_SLACK_MS);
-
-            // [1] Verify IPv4 upstream rule map.
-            final HashMap<Tether4Key, Tether4Value> upstreamMap = pollRawMapFromDump(
-                    Tether4Key.class, Tether4Value.class, DUMPSYS_RAWMAP_ARG_UPSTREAM4);
-            assertNotNull(upstreamMap);
-            assertEquals(1, upstreamMap.size());
-
-            final Map.Entry<Tether4Key, Tether4Value> rule =
-                    upstreamMap.entrySet().iterator().next();
-
-            final Tether4Key upstream4Key = rule.getKey();
-            assertEquals(IPPROTO_UDP, upstream4Key.l4proto);
-            assertTrue(Arrays.equals(tethered.ipv4Addr.getAddress(), upstream4Key.src4));
-            assertEquals(LOCAL_PORT, upstream4Key.srcPort);
-            assertTrue(Arrays.equals(REMOTE_IP4_ADDR.getAddress(), upstream4Key.dst4));
-            assertEquals(REMOTE_PORT, upstream4Key.dstPort);
-
-            final Tether4Value upstream4Value = rule.getValue();
-            assertTrue(Arrays.equals(tetheringUpstreamIp.getAddress(),
-                    InetAddress.getByAddress(upstream4Value.src46).getAddress()));
-            assertEquals(LOCAL_PORT, upstream4Value.srcPort);
-            assertTrue(Arrays.equals(REMOTE_IP4_ADDR.getAddress(),
-                    InetAddress.getByAddress(upstream4Value.dst46).getAddress()));
-            assertEquals(REMOTE_PORT, upstream4Value.dstPort);
-
-            // [2] Verify stats map.
-            // Transmit packets on both direction for verifying stats. Because we only care the
-            // packet count in stats test, we just reuse the existing packets to increaes
-            // the packet count on both direction.
-
-            // Send packets on original direction.
-            for (int i = 0; i < TX_UDP_PACKET_COUNT; i++) {
-                sendUploadPacketUdp(srcMac, dstMac, clientIp, remoteIp, tester,
-                        false /* is4To6 */);
-            }
-
-            // Send packets on reply direction.
-            for (int i = 0; i < RX_UDP_PACKET_COUNT; i++) {
-                sendDownloadPacketUdp(remoteIp, tetheringUpstreamIp, tester, false /* is6To4 */);
-            }
-
-            // Dump stats map to verify.
-            final HashMap<TetherStatsKey, TetherStatsValue> statsMap = pollRawMapFromDump(
-                    TetherStatsKey.class, TetherStatsValue.class, DUMPSYS_RAWMAP_ARG_STATS);
-            assertNotNull(statsMap);
-            assertEquals(1, statsMap.size());
-
-            final Map.Entry<TetherStatsKey, TetherStatsValue> stats =
-                    statsMap.entrySet().iterator().next();
-
-            // TODO: verify the upstream index in TetherStatsKey.
-
-            final TetherStatsValue statsValue = stats.getValue();
-            assertEquals(RX_UDP_PACKET_COUNT, statsValue.rxPackets);
-            assertEquals(RX_UDP_PACKET_COUNT * RX_UDP_PACKET_SIZE, statsValue.rxBytes);
-            assertEquals(0, statsValue.rxErrors);
-            assertEquals(TX_UDP_PACKET_COUNT, statsValue.txPackets);
-            assertEquals(TX_UDP_PACKET_COUNT * TX_UDP_PACKET_SIZE, statsValue.txBytes);
-            assertEquals(0, statsValue.txErrors);
-        }
-    }
-
-    private static boolean isUdpOffloadSupportedByKernel(final String kernelVersion) {
-        final KVersion current = DeviceInfoUtils.getMajorMinorSubminorVersion(kernelVersion);
-        return current.isInRange(new KVersion(4, 14, 222), new KVersion(4, 19, 0))
-                || current.isInRange(new KVersion(4, 19, 176), new KVersion(5, 4, 0))
-                || current.isAtLeast(new KVersion(5, 4, 98));
-    }
-
-    @Test
-    public void testIsUdpOffloadSupportedByKernel() throws Exception {
-        assertFalse(isUdpOffloadSupportedByKernel("4.14.221"));
-        assertTrue(isUdpOffloadSupportedByKernel("4.14.222"));
-        assertTrue(isUdpOffloadSupportedByKernel("4.16.0"));
-        assertTrue(isUdpOffloadSupportedByKernel("4.18.0"));
-        assertFalse(isUdpOffloadSupportedByKernel("4.19.0"));
-
-        assertFalse(isUdpOffloadSupportedByKernel("4.19.175"));
-        assertTrue(isUdpOffloadSupportedByKernel("4.19.176"));
-        assertTrue(isUdpOffloadSupportedByKernel("5.2.0"));
-        assertTrue(isUdpOffloadSupportedByKernel("5.3.0"));
-        assertFalse(isUdpOffloadSupportedByKernel("5.4.0"));
-
-        assertFalse(isUdpOffloadSupportedByKernel("5.4.97"));
-        assertTrue(isUdpOffloadSupportedByKernel("5.4.98"));
-        assertTrue(isUdpOffloadSupportedByKernel("5.10.0"));
-    }
-
-    private static void assumeKernelSupportBpfOffloadUdpV4() {
-        final String kernelVersion = VintfRuntimeInfo.getKernelVersion();
-        assumeTrue("Kernel version " + kernelVersion + " doesn't support IPv4 UDP BPF offload",
-                isUdpOffloadSupportedByKernel(kernelVersion));
-    }
-
-    @Test
-    public void testKernelSupportBpfOffloadUdpV4() throws Exception {
-        assumeKernelSupportBpfOffloadUdpV4();
-    }
-
-    @Test
-    public void testTetherConfigBpfOffloadEnabled() throws Exception {
-        assumeTrue(isTetherConfigBpfOffloadEnabled());
     }
 
     /**
@@ -674,73 +519,7 @@
      */
     @Test
     public void testTetherUdpV4() throws Exception {
-        runUdp4Test(false /* verifyBpf */);
-    }
-
-    /**
-     * BPF offload IPv4 UDP tethering test. Verify that UDP tethered packets are offloaded by BPF.
-     * Minimum test requirement:
-     * 1. S+ device.
-     * 2. Tethering config enables tethering BPF offload.
-     * 3. Kernel supports IPv4 UDP BPF offload. See #isUdpOffloadSupportedByKernel.
-     *
-     * TODO: consider enabling the test even tethering config disables BPF offload. See b/238288883
-     */
-    @Test
-    @IgnoreUpTo(Build.VERSION_CODES.R)
-    public void testTetherUdpV4_VerifyBpf() throws Exception {
-        assumeTrue("Tethering config disabled BPF offload", isTetherConfigBpfOffloadEnabled());
-        assumeKernelSupportBpfOffloadUdpV4();
-
-        runUdp4Test(true /* verifyBpf */);
-    }
-
-    @NonNull
-    private <K extends Struct, V extends Struct> HashMap<K, V> dumpAndParseRawMap(
-            Class<K> keyClass, Class<V> valueClass, @NonNull String mapArg)
-            throws Exception {
-        final String[] args = new String[] {DUMPSYS_TETHERING_RAWMAP_ARG, mapArg};
-        final String rawMapStr = runAsShell(DUMP, () ->
-                DumpTestUtils.dumpService(Context.TETHERING_SERVICE, args));
-        final HashMap<K, V> map = new HashMap<>();
-
-        for (final String line : rawMapStr.split(LINE_DELIMITER)) {
-            final Pair<K, V> rule =
-                    BpfDump.fromBase64EncodedString(keyClass, valueClass, line.trim());
-            map.put(rule.first, rule.second);
-        }
-        return map;
-    }
-
-    @Nullable
-    private <K extends Struct, V extends Struct> HashMap<K, V> pollRawMapFromDump(
-            Class<K> keyClass, Class<V> valueClass, @NonNull String mapArg)
-            throws Exception {
-        for (int retryCount = 0; retryCount < DUMP_POLLING_MAX_RETRY; retryCount++) {
-            final HashMap<K, V> map = dumpAndParseRawMap(keyClass, valueClass, mapArg);
-            if (!map.isEmpty()) return map;
-
-            Thread.sleep(DUMP_POLLING_INTERVAL_MS);
-        }
-
-        fail("Cannot get rules after " + DUMP_POLLING_MAX_RETRY * DUMP_POLLING_INTERVAL_MS + "ms");
-        return null;
-    }
-
-    private boolean isTetherConfigBpfOffloadEnabled() throws Exception {
-        final String dumpStr = runAsShell(DUMP, () ->
-                DumpTestUtils.dumpService(Context.TETHERING_SERVICE, "--short"));
-
-        // BPF offload tether config can be overridden by "config_tether_enable_bpf_offload" in
-        // packages/modules/Connectivity/Tethering/res/values/config.xml. OEM may disable config by
-        // RRO to override the enabled default value. Get the tethering config via dumpsys.
-        // $ dumpsys tethering
-        //   mIsBpfEnabled: true
-        boolean enabled = dumpStr.contains("mIsBpfEnabled: true");
-        if (!enabled) {
-            Log.d(TAG, "BPF offload tether config not enabled: " + dumpStr);
-        }
-        return enabled;
+        runUdp4Test();
     }
 
     @NonNull
diff --git a/Tethering/tests/mts/Android.bp b/Tethering/tests/mts/Android.bp
index ae36499..4f4b03c 100644
--- a/Tethering/tests/mts/Android.bp
+++ b/Tethering/tests/mts/Android.bp
@@ -33,6 +33,7 @@
     ],
 
     static_libs: [
+        "TetheringIntegrationTestsBaseLib",
         "androidx.test.rules",
         // mockito-target-extended-minus-junit4 used in this lib have dependency with
         // jni_libs libdexmakerjvmtiagent and libstaticjvmtiagent.
diff --git a/Tethering/tests/mts/src/android/tethering/mts/MtsEthernetTetheringTest.java b/Tethering/tests/mts/src/android/tethering/mts/MtsEthernetTetheringTest.java
new file mode 100644
index 0000000..cb57d13
--- /dev/null
+++ b/Tethering/tests/mts/src/android/tethering/mts/MtsEthernetTetheringTest.java
@@ -0,0 +1,304 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *      http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+package android.net;
+
+import static android.Manifest.permission.DUMP;
+import static android.system.OsConstants.IPPROTO_UDP;
+
+import static com.android.testutils.DeviceInfoUtils.KVersion;
+import static com.android.testutils.TestPermissionUtil.runAsShell;
+
+import static org.junit.Assert.assertEquals;
+import static org.junit.Assert.assertFalse;
+import static org.junit.Assert.assertNotNull;
+import static org.junit.Assert.assertTrue;
+import static org.junit.Assert.fail;
+import static org.junit.Assume.assumeTrue;
+
+import android.content.Context;
+import android.net.TetheringTester.TetheredDevice;
+import android.os.Build;
+import android.os.VintfRuntimeInfo;
+import android.util.Log;
+import android.util.Pair;
+
+import androidx.annotation.NonNull;
+import androidx.annotation.Nullable;
+import androidx.test.filters.MediumTest;
+import androidx.test.runner.AndroidJUnit4;
+
+import com.android.net.module.util.BpfDump;
+import com.android.net.module.util.Struct;
+import com.android.net.module.util.bpf.Tether4Key;
+import com.android.net.module.util.bpf.Tether4Value;
+import com.android.net.module.util.bpf.TetherStatsKey;
+import com.android.net.module.util.bpf.TetherStatsValue;
+import com.android.testutils.DevSdkIgnoreRule;
+import com.android.testutils.DevSdkIgnoreRule.IgnoreUpTo;
+import com.android.testutils.DeviceInfoUtils;
+import com.android.testutils.DumpTestUtils;
+
+import org.junit.Rule;
+import org.junit.Test;
+import org.junit.runner.RunWith;
+
+import java.net.InetAddress;
+import java.util.Arrays;
+import java.util.HashMap;
+import java.util.Map;
+
+@RunWith(AndroidJUnit4.class)
+@MediumTest
+public class MtsEthernetTetheringTest extends EthernetTetheringTestBase {
+    @Rule
+    public final DevSdkIgnoreRule mIgnoreRule = new DevSdkIgnoreRule();
+
+    private static final String TAG = MtsEthernetTetheringTest.class.getSimpleName();
+
+    private static final int DUMP_POLLING_MAX_RETRY = 100;
+    private static final int DUMP_POLLING_INTERVAL_MS = 50;
+    // Kernel treats a confirmed UDP connection which active after two seconds as stream mode.
+    // See upstream commit b7b1d02fc43925a4d569ec221715db2dfa1ce4f5.
+    private static final int UDP_STREAM_TS_MS = 2000;
+    // Give slack time for waiting UDP stream mode because handling conntrack event in user space
+    // may not in precise time. Used to reduce the flaky rate.
+    private static final int UDP_STREAM_SLACK_MS = 500;
+    // Per RX UDP packet size: iphdr (20) + udphdr (8) + payload (2) = 30 bytes.
+    private static final int RX_UDP_PACKET_SIZE = 30;
+    private static final int RX_UDP_PACKET_COUNT = 456;
+    // Per TX UDP packet size: ethhdr (14) + iphdr (20) + udphdr (8) + payload (2) = 44 bytes.
+    private static final int TX_UDP_PACKET_SIZE = 44;
+    private static final int TX_UDP_PACKET_COUNT = 123;
+
+    private static final String DUMPSYS_TETHERING_RAWMAP_ARG = "bpfRawMap";
+    private static final String DUMPSYS_RAWMAP_ARG_STATS = "--stats";
+    private static final String DUMPSYS_RAWMAP_ARG_UPSTREAM4 = "--upstream4";
+    private static final String LINE_DELIMITER = "\\n";
+
+    private static boolean isUdpOffloadSupportedByKernel(final String kernelVersion) {
+        final KVersion current = DeviceInfoUtils.getMajorMinorSubminorVersion(kernelVersion);
+        return current.isInRange(new KVersion(4, 14, 222), new KVersion(4, 19, 0))
+                || current.isInRange(new KVersion(4, 19, 176), new KVersion(5, 4, 0))
+                || current.isAtLeast(new KVersion(5, 4, 98));
+    }
+
+    @Test
+    public void testIsUdpOffloadSupportedByKernel() throws Exception {
+        assertFalse(isUdpOffloadSupportedByKernel("4.14.221"));
+        assertTrue(isUdpOffloadSupportedByKernel("4.14.222"));
+        assertTrue(isUdpOffloadSupportedByKernel("4.16.0"));
+        assertTrue(isUdpOffloadSupportedByKernel("4.18.0"));
+        assertFalse(isUdpOffloadSupportedByKernel("4.19.0"));
+
+        assertFalse(isUdpOffloadSupportedByKernel("4.19.175"));
+        assertTrue(isUdpOffloadSupportedByKernel("4.19.176"));
+        assertTrue(isUdpOffloadSupportedByKernel("5.2.0"));
+        assertTrue(isUdpOffloadSupportedByKernel("5.3.0"));
+        assertFalse(isUdpOffloadSupportedByKernel("5.4.0"));
+
+        assertFalse(isUdpOffloadSupportedByKernel("5.4.97"));
+        assertTrue(isUdpOffloadSupportedByKernel("5.4.98"));
+        assertTrue(isUdpOffloadSupportedByKernel("5.10.0"));
+    }
+
+    private static void assumeKernelSupportBpfOffloadUdpV4() {
+        final String kernelVersion = VintfRuntimeInfo.getKernelVersion();
+        assumeTrue("Kernel version " + kernelVersion + " doesn't support IPv4 UDP BPF offload",
+                isUdpOffloadSupportedByKernel(kernelVersion));
+    }
+
+    @Test
+    public void testKernelSupportBpfOffloadUdpV4() throws Exception {
+        assumeKernelSupportBpfOffloadUdpV4();
+    }
+
+    private boolean isTetherConfigBpfOffloadEnabled() throws Exception {
+        final String dumpStr = runAsShell(DUMP, () ->
+                DumpTestUtils.dumpService(Context.TETHERING_SERVICE, "--short"));
+
+        // BPF offload tether config can be overridden by "config_tether_enable_bpf_offload" in
+        // packages/modules/Connectivity/Tethering/res/values/config.xml. OEM may disable config by
+        // RRO to override the enabled default value. Get the tethering config via dumpsys.
+        // $ dumpsys tethering
+        //   mIsBpfEnabled: true
+        boolean enabled = dumpStr.contains("mIsBpfEnabled: true");
+        if (!enabled) {
+            Log.d(TAG, "BPF offload tether config not enabled: " + dumpStr);
+        }
+        return enabled;
+    }
+
+    @Test
+    public void testTetherConfigBpfOffloadEnabled() throws Exception {
+        assumeTrue(isTetherConfigBpfOffloadEnabled());
+    }
+
+    @NonNull
+    private <K extends Struct, V extends Struct> HashMap<K, V> dumpAndParseRawMap(
+            Class<K> keyClass, Class<V> valueClass, @NonNull String mapArg)
+            throws Exception {
+        final String[] args = new String[] {DUMPSYS_TETHERING_RAWMAP_ARG, mapArg};
+        final String rawMapStr = runAsShell(DUMP, () ->
+                DumpTestUtils.dumpService(Context.TETHERING_SERVICE, args));
+        final HashMap<K, V> map = new HashMap<>();
+
+        for (final String line : rawMapStr.split(LINE_DELIMITER)) {
+            final Pair<K, V> rule =
+                    BpfDump.fromBase64EncodedString(keyClass, valueClass, line.trim());
+            map.put(rule.first, rule.second);
+        }
+        return map;
+    }
+
+    @Nullable
+    private <K extends Struct, V extends Struct> HashMap<K, V> pollRawMapFromDump(
+            Class<K> keyClass, Class<V> valueClass, @NonNull String mapArg)
+            throws Exception {
+        for (int retryCount = 0; retryCount < DUMP_POLLING_MAX_RETRY; retryCount++) {
+            final HashMap<K, V> map = dumpAndParseRawMap(keyClass, valueClass, mapArg);
+            if (!map.isEmpty()) return map;
+
+            Thread.sleep(DUMP_POLLING_INTERVAL_MS);
+        }
+
+        fail("Cannot get rules after " + DUMP_POLLING_MAX_RETRY * DUMP_POLLING_INTERVAL_MS + "ms");
+        return null;
+    }
+
+    // Test network topology:
+    //
+    //         public network (rawip)                 private network
+    //                   |                 UE                |
+    // +------------+    V    +------------+------------+    V    +------------+
+    // |   Sever    +---------+  Upstream  | Downstream +---------+   Client   |
+    // +------------+         +------------+------------+         +------------+
+    // remote ip              public ip                           private ip
+    // 8.8.8.8:443            <Upstream ip>:9876                  <TetheredDevice ip>:9876
+    //
+    private void runUdp4Test() throws Exception {
+        final TetheringTester tester = initTetheringTester(toList(TEST_IP4_ADDR),
+                toList(TEST_IP4_DNS));
+        final TetheredDevice tethered = tester.createTetheredDevice(TEST_MAC, false /* hasIpv6 */);
+
+        // TODO: remove the connectivity verification for upstream connected notification race.
+        // Because async upstream connected notification can't guarantee the tethering routing is
+        // ready to use. Need to test tethering connectivity before testing.
+        // For short term plan, consider using IPv6 RA to get MAC address because the prefix comes
+        // from upstream. That can guarantee that the routing is ready. Long term plan is that
+        // refactors upstream connected notification from async to sync.
+        probeV4TetheringConnectivity(tester, tethered, false /* is4To6 */);
+
+        final MacAddress srcMac = tethered.macAddr;
+        final MacAddress dstMac = tethered.routerMacAddr;
+        final InetAddress remoteIp = REMOTE_IP4_ADDR;
+        final InetAddress tetheringUpstreamIp = TEST_IP4_ADDR.getAddress();
+        final InetAddress clientIp = tethered.ipv4Addr;
+        sendUploadPacketUdp(srcMac, dstMac, clientIp, remoteIp, tester, false /* is4To6 */);
+        sendDownloadPacketUdp(remoteIp, tetheringUpstreamIp, tester, false /* is6To4 */);
+
+        // Send second UDP packet in original direction.
+        // The BPF coordinator only offloads the ASSURED conntrack entry. The "request + reply"
+        // packets can make status IPS_SEEN_REPLY to be set. Need one more packet to make
+        // conntrack status IPS_ASSURED_BIT to be set. Note the third packet needs to delay
+        // 2 seconds because kernel monitors a UDP connection which still alive after 2 seconds
+        // and apply ASSURED flag.
+        // See kernel upstream commit b7b1d02fc43925a4d569ec221715db2dfa1ce4f5 and
+        // nf_conntrack_udp_packet in net/netfilter/nf_conntrack_proto_udp.c
+        Thread.sleep(UDP_STREAM_TS_MS);
+        sendUploadPacketUdp(srcMac, dstMac, clientIp, remoteIp, tester, false /* is4To6 */);
+
+        // Give a slack time for handling conntrack event in user space.
+        Thread.sleep(UDP_STREAM_SLACK_MS);
+
+        // [1] Verify IPv4 upstream rule map.
+        final HashMap<Tether4Key, Tether4Value> upstreamMap = pollRawMapFromDump(
+                Tether4Key.class, Tether4Value.class, DUMPSYS_RAWMAP_ARG_UPSTREAM4);
+        assertNotNull(upstreamMap);
+        assertEquals(1, upstreamMap.size());
+
+        final Map.Entry<Tether4Key, Tether4Value> rule =
+                upstreamMap.entrySet().iterator().next();
+
+        final Tether4Key upstream4Key = rule.getKey();
+        assertEquals(IPPROTO_UDP, upstream4Key.l4proto);
+        assertTrue(Arrays.equals(tethered.ipv4Addr.getAddress(), upstream4Key.src4));
+        assertEquals(LOCAL_PORT, upstream4Key.srcPort);
+        assertTrue(Arrays.equals(REMOTE_IP4_ADDR.getAddress(), upstream4Key.dst4));
+        assertEquals(REMOTE_PORT, upstream4Key.dstPort);
+
+        final Tether4Value upstream4Value = rule.getValue();
+        assertTrue(Arrays.equals(tetheringUpstreamIp.getAddress(),
+                InetAddress.getByAddress(upstream4Value.src46).getAddress()));
+        assertEquals(LOCAL_PORT, upstream4Value.srcPort);
+        assertTrue(Arrays.equals(REMOTE_IP4_ADDR.getAddress(),
+                InetAddress.getByAddress(upstream4Value.dst46).getAddress()));
+        assertEquals(REMOTE_PORT, upstream4Value.dstPort);
+
+        // [2] Verify stats map.
+        // Transmit packets on both direction for verifying stats. Because we only care the
+        // packet count in stats test, we just reuse the existing packets to increaes
+        // the packet count on both direction.
+
+        // Send packets on original direction.
+        for (int i = 0; i < TX_UDP_PACKET_COUNT; i++) {
+            sendUploadPacketUdp(srcMac, dstMac, clientIp, remoteIp, tester,
+                    false /* is4To6 */);
+        }
+
+        // Send packets on reply direction.
+        for (int i = 0; i < RX_UDP_PACKET_COUNT; i++) {
+            sendDownloadPacketUdp(remoteIp, tetheringUpstreamIp, tester, false /* is6To4 */);
+        }
+
+        // Dump stats map to verify.
+        final HashMap<TetherStatsKey, TetherStatsValue> statsMap = pollRawMapFromDump(
+                TetherStatsKey.class, TetherStatsValue.class, DUMPSYS_RAWMAP_ARG_STATS);
+        assertNotNull(statsMap);
+        assertEquals(1, statsMap.size());
+
+        final Map.Entry<TetherStatsKey, TetherStatsValue> stats =
+                statsMap.entrySet().iterator().next();
+
+        // TODO: verify the upstream index in TetherStatsKey.
+
+        final TetherStatsValue statsValue = stats.getValue();
+        assertEquals(RX_UDP_PACKET_COUNT, statsValue.rxPackets);
+        assertEquals(RX_UDP_PACKET_COUNT * RX_UDP_PACKET_SIZE, statsValue.rxBytes);
+        assertEquals(0, statsValue.rxErrors);
+        assertEquals(TX_UDP_PACKET_COUNT, statsValue.txPackets);
+        assertEquals(TX_UDP_PACKET_COUNT * TX_UDP_PACKET_SIZE, statsValue.txBytes);
+        assertEquals(0, statsValue.txErrors);
+    }
+
+    /**
+     * BPF offload IPv4 UDP tethering test. Verify that UDP tethered packets are offloaded by BPF.
+     * Minimum test requirement:
+     * 1. S+ device.
+     * 2. Tethering config enables tethering BPF offload.
+     * 3. Kernel supports IPv4 UDP BPF offload. See #isUdpOffloadSupportedByKernel.
+     *
+     * TODO: consider enabling the test even tethering config disables BPF offload. See b/238288883
+     */
+    @Test
+    @IgnoreUpTo(Build.VERSION_CODES.R)
+    public void testTetherBpfOffloadUdpV4() throws Exception {
+        assumeTrue("Tethering config disabled BPF offload", isTetherConfigBpfOffloadEnabled());
+        assumeKernelSupportBpfOffloadUdpV4();
+
+        runUdp4Test();
+    }
+}