Ethernet would be considered non-IP, it is meant for all your L2 rules.

However, the categories themselves do not necessarily restrict you from the rules you can make in them. They are recommendations for to help you with ordering and building your firewall policies. 

https://docs.vmware.com/en/VMware-NSX-T-Data-Center/3.2/administration/GUID-6AB240DB-949C-4E95-A9A7-...

The documentation is for 3.2, but this hasn't really changed between recent versions I believe, it's still the same in 4.x at least.