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Default IF Statement

I have created an Excel Order form. After the Subtotal and Tax have been
calculated, I want the form to automatically put in the handling charges.
The IF Statement that I have used to format the cell is:
=IF((E39+E40)<10.01,3,IF(10.01<25,4,IF(25.01<40,5) ))---where E39 = subtotal
and E40 = tax
Now this formula works great if order is less than 10.01--brings back 3 as
result. And if order is between 10.01 and 25 it brings back 4 as result.
However, it does not work if amount is above 25.01---still brings back 4 as
result when it should bring back 5. I would also like to continue IF
statement in this cell to bring back results up to $100.
Am I doing something wrong here? Why does formula work great up to a point,
but no further??
Could someone please help.

Thank you
 
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