diff --git a/net/sched/cls_u32.c b/net/sched/cls_u32.c
index d5bdfd4a7655..fc1f3498082c 100644
--- a/net/sched/cls_u32.c
+++ b/net/sched/cls_u32.c
@@ -71,7 +71,7 @@ struct tc_u_hnode {
 	struct tc_u_hnode __rcu	*next;
 	u32			handle;
 	u32			prio;
-	int			refcnt;
+	refcount_t		refcnt;
 	unsigned int		divisor;
 	struct idr		handle_idr;
 	bool			is_root;
@@ -86,7 +86,7 @@ struct tc_u_hnode {
 struct tc_u_common {
 	struct tc_u_hnode __rcu	*hlist;
 	void			*ptr;
-	int			refcnt;
+	refcount_t		refcnt;
 	struct idr		handle_idr;
 	struct hlist_node	hnode;
 	long			knodes;
@@ -359,7 +359,7 @@ static int u32_init(struct tcf_proto *tp)
 	if (root_ht == NULL)
 		return -ENOBUFS;
 
-	root_ht->refcnt++;
+	refcount_set(&root_ht->refcnt, 1);
 	root_ht->handle = tp_c ? gen_new_htid(tp_c, root_ht) : 0x80000000;
 	root_ht->prio = tp->prio;
 	root_ht->is_root = true;
@@ -371,18 +371,20 @@ static int u32_init(struct tcf_proto *tp)
 			kfree(root_ht);
 			return -ENOBUFS;
 		}
+		refcount_set(&tp_c->refcnt, 1);
 		tp_c->ptr = key;
 		INIT_HLIST_NODE(&tp_c->hnode);
 		idr_init(&tp_c->handle_idr);
 
 		hlist_add_head(&tp_c->hnode, tc_u_hash(key));
+	} else {
+		refcount_inc(&tp_c->refcnt);
 	}
 
-	tp_c->refcnt++;
 	RCU_INIT_POINTER(root_ht->next, tp_c->hlist);
 	rcu_assign_pointer(tp_c->hlist, root_ht);
 
-	root_ht->refcnt++;
+	/* root_ht must be destroyed when tcf_proto is destroyed */
 	rcu_assign_pointer(tp->root, root_ht);
 	tp->data = tp_c;
 	return 0;
@@ -393,7 +395,7 @@ static void __u32_destroy_key(struct tc_u_knode *n)
 	struct tc_u_hnode *ht = rtnl_dereference(n->ht_down);
 
 	tcf_exts_destroy(&n->exts);
-	if (ht && --ht->refcnt == 0)
+	if (ht && refcount_dec_and_test(&ht->refcnt))
 		kfree(ht);
 	kfree(n);
 }
@@ -601,8 +603,6 @@ static int u32_destroy_hnode(struct tcf_proto *tp, struct tc_u_hnode *ht,
 	struct tc_u_hnode __rcu **hn;
 	struct tc_u_hnode *phn;
 
-	WARN_ON(--ht->refcnt);
-
 	u32_clear_hnode(tp, ht, extack);
 
 	hn = &tp_c->hlist;
@@ -630,10 +630,10 @@ static void u32_destroy(struct tcf_proto *tp, bool rtnl_held,
 
 	WARN_ON(root_ht == NULL);
 
-	if (root_ht && --root_ht->refcnt == 1)
+	if (root_ht && refcount_dec_and_test(&root_ht->refcnt))
 		u32_destroy_hnode(tp, root_ht, extack);
 
-	if (--tp_c->refcnt == 0) {
+	if (refcount_dec_and_test(&tp_c->refcnt)) {
 		struct tc_u_hnode *ht;
 
 		hlist_del(&tp_c->hnode);
@@ -645,7 +645,7 @@ static void u32_destroy(struct tcf_proto *tp, bool rtnl_held,
 			/* u32_destroy_key() will later free ht for us, if it's
 			 * still referenced by some knode
 			 */
-			if (--ht->refcnt == 0)
+			if (refcount_dec_and_test(&ht->refcnt))
 				kfree_rcu(ht, rcu);
 		}
 
@@ -674,7 +674,7 @@ static int u32_delete(struct tcf_proto *tp, void *arg, bool *last,
 		return -EINVAL;
 	}
 
-	if (ht->refcnt == 1) {
+	if (refcount_dec_if_one(&ht->refcnt)) {
 		u32_destroy_hnode(tp, ht, extack);
 	} else {
 		NL_SET_ERR_MSG_MOD(extack, "Can not delete in-use filter");
@@ -682,7 +682,7 @@ static int u32_delete(struct tcf_proto *tp, void *arg, bool *last,
 	}
 
 out:
-	*last = tp_c->refcnt == 1 && tp_c->knodes == 0;
+	*last = refcount_read(&tp_c->refcnt) == 1 && tp_c->knodes == 0;
 	return ret;
 }
 
@@ -766,14 +766,14 @@ static int u32_set_parms(struct net *net, struct tcf_proto *tp,
 				NL_SET_ERR_MSG_MOD(extack, "Not linking to root node");
 				return -EINVAL;
 			}
-			ht_down->refcnt++;
+			refcount_inc(&ht_down->refcnt);
 		}
 
 		ht_old = rtnl_dereference(n->ht_down);
 		rcu_assign_pointer(n->ht_down, ht_down);
 
 		if (ht_old)
-			ht_old->refcnt--;
+			refcount_dec(&ht_old->refcnt);
 	}
 
 	if (ifindex >= 0)
@@ -852,7 +852,7 @@ static struct tc_u_knode *u32_init_knode(struct net *net, struct tcf_proto *tp,
 
 	/* bump reference count as long as we hold pointer to structure */
 	if (ht)
-		ht->refcnt++;
+		refcount_inc(&ht->refcnt);
 
 	return new;
 }
@@ -932,7 +932,7 @@ static int u32_change(struct net *net, struct sk_buff *in_skb,
 
 				ht_old = rtnl_dereference(n->ht_down);
 				if (ht_old)
-					ht_old->refcnt++;
+					refcount_inc(&ht_old->refcnt);
 			}
 			__u32_destroy_key(new);
 			return err;
@@ -980,7 +980,7 @@ static int u32_change(struct net *net, struct sk_buff *in_skb,
 				return err;
 			}
 		}
-		ht->refcnt = 1;
+		refcount_set(&ht->refcnt, 1);
 		ht->divisor = divisor;
 		ht->handle = handle;
 		ht->prio = tp->prio;
