master.xml

<entry id="798">
    <company mode="normal" handle="seven-seeds-specialty-coffee" word-count="4"><p>Seven Seeds Specialty Coffee</p></company>
    <phone mode="normal" handle="03-9347-8664" word-count="3"><p>(03) 9347 8664</p></phone>
    <fax mode="normal" handle="" word-count="0"><p>&#8230;</p></fax>
    <email mode="normal" handle="lab-sevenseedscomau" word-count="1">lab@sevenseeds.com.au</email>
    <street mode="normal" handle="106-berkeley-st" word-count="3"><p>106 Berkeley St</p></street>
    <suburb mode="normal" handle="carlton" word-count="1"><p>Carlton</p></suburb>
    <state mode="normal" handle="vic" word-count="1"><p>VIC</p></state>
    <country mode="normal" handle="australia-3" word-count="1"><p>Australia</p></country>
    <postcode mode="normal" handle="3053" word-count="1"><p>3053</p></postcode>
    <location latitude="-27.46758" longitude="153.027892">
        <map zoom="13" centre="-27.46758000000002, 153.02282798937992" />
    </location>
    <mobile mode="normal" handle="" word-count="0"><p>&#8230;</p></mobile>
    <url mode="normal" handle="http-wwwsevenseedscomau" word-count="1">http://www.sevenseeds.com.au/</url>
    <freight mode="normal">
        <key handle="qld" name="QLD">
            <value handle="185">185</value>
        </key>
        <key handle="nsw" name="NSW">
            <value handle="n-a">n/a</value>
        </key>
        <key handle="vic" name="VIC">
            <value handle="85">85</value>
        </key>
    </freight>
    <freight mode="named-keys">
        <qld handle="qld" name="QLD">
            <value handle="185">185</value>
        </qld>
        <nsw handle="nsw" name="NSW">
            <value handle="n-a">n/a</value>
        </nsw>
        <vic handle="vic" name="VIC">
            <value handle="85">85</value>
        </vic>
    </freight>
</entry>

master.xsl

<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">

  <xsl:output method="xml" indent="yes" />

  <xsl:template match="/">
    <hi>
      <xsl:value-of select="entry[@id = 798]/freight[key/@handle ='qld']/key/value/@handle" />
    </hi>
  </xsl:template>

</xsl:stylesheet>