"Handles" can be a plural noun or a verb. Here are examples:
Verb: See how gently he handles the glass ornaments.
Noun: Some paper bags have handles, which I find very useful.
The part of speech for this particular word is a noun.
part of speech
The part of speech for "answer" is a noun.
what part of speech is beneath
adverb
The part of speech for "explicit" is an adjective.
The part of speech for "lecturer" is a noun.
The part of speech for "rapid" is an adjective.
The part of speech of "came" is a verb.
The part of speech for "breezy" is an adjective.
The part of speech for "buried" is a verb.
The part of speech for "indefinite" is an adjective.