Define a rate limit for users/ip groups that are not consequent or in the same subnet

Ok after several mum presentations I have noticed that the best way to limit users bandwidth is simple queues. And that each simple queue uses a single core at the time of execution.

Now considering I’ll be using a ccr1009 to handle the queueing of 100/100 Mbps uplink connection and 100+ clients (and I want to take advantage of the hardware multiples cores for the task)

I would like to set a max limit for a specific group of users that aren’t not consequent ips or in the same subnet (i.e user1 has 192.168.1.101 user2 192.168.1.204 user 3 172.16.16.101)

How could I create a group for these users/iPs an then apply a simple queue to that group?

I don’t think that creating a simple queue with its target, as the subnets of desired hosts would be correct, as it would affect all users in given subnet.

And creating a simple queue for each user/ip won’t limit all the desired group of users.

Anyone?