/usr/arm-linux-gnueabi/libhf is in libc6-dev-armhf-cross 2.27-3ubuntu1cross1.
This file is owned by root:root, with mode 0o777.
It is a symlink to /usr/arm-linux-gnueabi/../arm-linux-gnueabihf/lib
/usr/arm-linux-gnueabi/../arm-linux-gnueabihf/lib