CoS-to-DSCP

Hi,
I read in (QoS Volume 1).
Because of the CoS=5, the frame arrives at the Cisco Catalyst 2950 switch, it is instantly recognized as high-priority frame (CoS=5) and immediately placed in high-priority, no-delay queue. Because the switch recognize the frame as CoS=5, it is re-mark the DSCP filed to 40.
Ok, my question is how switch can touch the IP header and change DSCP to 40, the switch suppose to be Layer-2 device and cannot change the IP header.
I read in (QoS Volume 1).
Because of the CoS=5, the frame arrives at the Cisco Catalyst 2950 switch, it is instantly recognized as high-priority frame (CoS=5) and immediately placed in high-priority, no-delay queue. Because the switch recognize the frame as CoS=5, it is re-mark the DSCP filed to 40.
Ok, my question is how switch can touch the IP header and change DSCP to 40, the switch suppose to be Layer-2 device and cannot change the IP header.
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