Linux USB tethering (from Linux to Android)

In most cases people would like to tether internet connection from an Android device to Linux, but I need to tether connection from Linux to Android. + I have car head unit running Android 8.1 + LTE USB modem + and I need small computer to run Linux. I'd like to connect USB modem to Linux and tether internet connection by an other USB port to Android head unit. Is it possible? How to do it?