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/usr/include/newlib/sys/times.h is in libnewlib-dev 2.1.0-3.

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#ifndef	_SYS_TIMES_H
#ifdef __cplusplus
extern "C" {
#endif
#define	_SYS_TIMES_H

#include <_ansi.h>
#include <machine/types.h>

#ifndef __clock_t_defined
typedef _CLOCK_T_ clock_t;
#define __clock_t_defined
#endif

/*  Get Process Times, P1003.1b-1993, p. 92 */
struct tms {
	clock_t	tms_utime;		/* user time */
	clock_t	tms_stime;		/* system time */
	clock_t	tms_cutime;		/* user time, children */
	clock_t	tms_cstime;		/* system time, children */
};

clock_t _EXFUN(times,(struct tms *));
#ifdef _COMPILING_NEWLIB
clock_t _EXFUN(_times,(struct tms *));
#endif

#ifdef __cplusplus
}
#endif
#endif	/* !_SYS_TIMES_H */