Well, shipping is the shipping cost, the price I 
think to where when you go to the UPS, it costs 
say an even $4.00 or something, they place that 
sticker on the box to show it was shipped for 
$4.00. Say it costs $2.00 for boxes or material 
to ship an item. It was shaped a weird way and 
you can't get any free boxes, cels usualy I have 
to get extra material to ship them that comes out 
of my pocket, that would be considered handling 
price. Handling is the work that goes behind the 
scenes to get the package ready, shipping 
materials, expenses from the seller's pocket that 
is not a part of the shipping cost at the UPS or 
FEDEX or which ever service you may use. Packages 
to ship the item in. If it says just shipping, 
well the correct term I use is S&H as many 
companies do. Sme folks I suppose just charing 
the shipping price, that seems rare since it 
costs sometimes for certain items to handle the 
product and such, depends on many things, too 
long a list to go over... Shows the clients I 
suppose they are paying for the handling of the 
product as well, like boxes and stuff as well, 
the shipping is just the shipping cost, the price 
the UPS stamps on the box with a sticker or 
something.

Yesh, hope that wasn't confusing?? ^_^

Hope that helped...

I usualy term it "S&H" to show the people they 
are paying fopr handling, which is common.

This is how it was explained to me, sort of. 
Tried my best to explain. ^^;;