Handling is an elastic value, going to whatever the people shipping something to you want, as long as it is vaguely related to handling. Storage, rerouting, bringing parts in from the tulsa arm of the corporation, the entire year's salary of the mexican immigrant warehouse employees, and Ron Popeil's hair plugs could all be recieving money from your handling charge. It is the middle-man's fee -- everything that happens with your product that is not manufacture or marketing -- everything that gets your product to you is handling.