When entering a bill for purchased parts, do I enter the shipping charge as an Expense or an Item?

I purchased parts for our product manufacture and received a bill.  The bill includes a shipping charge.  I'm now entering the bill into Quickbooks.  I've entered the parts cost as items for inventory.  I want the shipping charge to be including in the COGS.  Do I enter the shipping charge as an Item (with an income account) or enter it as an Expense?  I assume Item, but want to check.  We're a new company and new to Quickbooks.  Your help is greatly appreciated.