3GPP(3rd Generation Project Partnership)-WLAN(Wireless Local Area Network) interworking refers to the utilization of resources and access to services within the 3GPP system by the WLAN UE(User Equipment) and user respectively. The intent of 3GPP-WLAN Interworking is to extend 3GPP services and functionality to the WALN access environment. We propose an efficient mechanism for the setup of UE-initiated tunnels in 3GPP-WLAN interworking. The proposed mechanism is based on a secret key which is pre-distributed in the process of authentication and key agreement between UE and 3GPP AAA(Authentication, Authorization Accounting) server. Therefore it can avoid modular exponentiation and public key signature which need a large amount of computation in UE. Also the proposed scheme provides mutual authentication and session key establishment between UE and PDGW(Packet Data Gateway).