It depends on what the freight and shipping costs represent.
If you have a Schedule C for a business and the freight and shipping costs were incurred to ship your products, then you would include the costs as a business expense. Putting it in as a miscellaneous business expense will allow you to enter the description and amount of the expense.
If you are entering an Asset for depreciation that included freight or shipping cost as part of the cost of the Asset, then you would include that amount when you are entered the cost of the Asset in the depreciation section of your Schedule C (or other business schedule).
If neither of these options fit your scenario, please add more details.
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