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/usr/src/linux-headers-4.4.0-31/net/mpls/Makefile is in linux-headers-4.4.0-31 4.4.0-31.50.

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#
# Makefile for MPLS.
#
obj-$(CONFIG_NET_MPLS_GSO) += mpls_gso.o
obj-$(CONFIG_MPLS_ROUTING) += mpls_router.o
obj-$(CONFIG_MPLS_IPTUNNEL) += mpls_iptunnel.o

mpls_router-y := af_mpls.o