Packages being sent contain HTTP requests, which may contain info on the device that's being used, among other stuff I don't really know about.
If those packages contain specific info on the device, they probably can tell even if you're using a custom ROM, just by putting some effort into it.
Anyways, if by some mean they'd manage to analyze it in a way where they can tell whether you're tethering or not, we'll also find a way to trick them by parsing those packages on the fly.
So, ultimately, I don't know whether they can tell or not if you're tethering, but if they can don't worry, someone will take care of it.