We're in trouble for a few days.
After upgrade to the latest Magento 2.3.5, we got an issue in estimate shipping calculation on the cart page. Actually shipping takes value Subtotal (Excl. Tax) for calculation but we need to apply on Subtotal (Incl. Tax).
Table Rate Import file setting: Shipping should be 0 (zero) when price greater 40
From below image shipping should be 0 (zero)
Please check the admin store configuration changes.