How PCQ marking works, regarding to etherType = IP / PPPoE

Considering following environment:

  1. There is some Routerboard device, working in bridge mode
  2. On Interface Queues, is attached properly working PCQ queue

Then, how pcq-dst-addr or pcq-src-addr qualifier works?
Considering, through bridge are bridgeg both plain-IP packets (etherType 0x800) and IP packets of etherType=0x8864 and embedded 8bytes PPPoE header, does PCQ qualifier distinguish this two packets or just queuing plain IP (0x800) and PPPoE going without queueing?