Is there any way to know (pro grammatically) in your Activity/Application that the user has enabled USB tethering on his phone?
Here is a solution to Listen for tethering state changes :
First you need to be familiar with BroadcastReceiver. you can find a lot of tutorial (google : how to listen for connectivity changes ...)
In order to get the Tethering state update, you need to use a hidden filter action of Android (see ConnectivityManager)
and in your BroadcastReceiver class :
IntentFilter filter = new IntentFilter("android.net.conn.TETHER_STATE_CHANGED");
then register the filter to your BroadcastReceiver :
myApplicationContext.registerReceiver(this, filter);
on your onReceive(final Context context,final Intent intent) method, the Intent.extras information contains 3 arrays filled with the corresponding tethered network interface : erroredArray / availableArray / activeArray
It's a little bit tricky but you can get the tethering status information.
In addition, you can do some reflexion on hidden function of Android code :
Search for getTetherableIfaces() in the Connectivity Manager.
Here is a link : https://github.com/android/platform_frameworks_base/blob/master/core/java/android/net/ConnectivityManager.java#L1604