When you enter your 1099K you are asked if the items were sold at a loss or profit. If they were sold at a loss, or no gain, entering fees will not make a difference as you cannot claim a loss on the sale of personal items.
If they were sold as a gain, you can add the shipping costs and fees to your cost basis or as selling expenses. To do this, instead of entering it in the 1099-K section, you can enter it in the investment section.
You would enter the sale of the your items by clicking the following:
Note, your navigation sequence may be slightly different. You can also use the Jump to feature by entering investment sale in the search bar at the top of the screen.