Ethernet QoS now supports the Per Port Per VLAN (PPPV) feature on the Cisco ME 3400 Series Ethernet Access Switches on Cisco IOS 12.2(25) SEG, acting as a U-PE. Due to the platform limitation, this PPPV feature on the Cisco ME 3400 Series Ethernet Access Switches is applicable for Ethernet Relay Service (ERS) and Ethernet Relay Multi-point Service (ERMS) only. For Ethernet Private Line (Ethernet Wire Service (EWS) and Ethernet Multi-point Service (EMS)) the QoS policy is per port only.

The ISC Service Policy screen (Service Design > Policies) includes a set of predefined Ethernet QoS policies. For ERS and ERMS, the predefined policies are 3400-COS and 3400-DSCP. For EWS and EMS, the predefined policy is 3400-EWS. These are provided so you can copy these for your use or use these as a base and modify some of the attribute values for your use.

http://www.cisco.com/en/US/docs/switches/metro/me3400/software/release/12.2_46_se/configuration/guide/swqos.html#wp1475262