tc filter u32 match

Hello,

I'm in the process of building a new shaper, when adding support for 
802.1q
vlan noticed that u32 can catch network traffic without giving 4 bytes
offset. How is this possible?

My environment:

eth2 - network card
eth2.200 - vlan

/sbin/tc filter add dev eth2 parent 1:0 prio 5 handle 35: protocol ip 
u32 divisor 256
/sbin/tc filter add dev eth2 protocol ip parent 1:0 prio 5 u32 ht 800:: 
match ip dst 31.41.208.32/27 hashkey mask 0x000000ff at 16 link 35:
/sbin/tc filter add dev eth2 protocol ip parent 1: prio 1 u32 ht 35:24: 
match ip dst 31.41.208.36 flowid 1:2e5

Here you can see the hits in the rule
filter parent 1: protocol ip pref 5 u32 fh 35:24:800 order 2048 key ht 
35 bkt 24 flowid 1:2e5  (rule hit 44037 success 44037)
   match 1f29d024/ffffffff at 16 (success 44037 )


I found a similar question here 
http://serverfault.com/questions/370795/tc-u32-how-to-match-l2-protocols-in-recent-kernels

Thanks