net/sched: sch_ingress: Only create under TC_H_INGRESS

ingress Qdiscs are only supposed to be created under TC_H_INGRESS.
Return -EOPNOTSUPP if 'parent' is not TC_H_INGRESS, similar to
mq_init().

Fixes: 1da177e4

 ("Linux-2.6.12-rc2")
Reported-by:  <syzbot+b53a9c0d1ea4ad62da8b@syzkaller.appspotmail.com>
Closes: https://lore.kernel.org/r/0000000000006cf87705f79acf1a@google.com/
Tested-by: Pedro Tammela <pctammela@mojatatu.com>
Acked-by: Jamal Hadi Salim <jhs@mojatatu.com>
Reviewed-by: Jamal Hadi Salim <jhs@mojatatu.com>
Reviewed-by: Vlad Buslov <vladbu@nvidia.com>
Signed-off-by: Peilin Ye <peilin.ye@bytedance.com>
Signed-off-by: Jakub Kicinski <kuba@kernel.org>