A vehicle body structure has a cargo area structure, a retractable step and a handle assembly. The cargo area structure has a floor, a first side wall and a tailgate at least partially defining a cargo area. The retractable step is installed to the cargo area structure beneath the floor and the first side wall and adjacent to the tailgate. The handle assembly has a base and a grip handle fixedly attached to the base. The base is attached to the first side wall with a portion of the base overlaying a corresponding portion of the upper surface of the first side wall and with an attachment assembly extending through the at least one opening in upper surface of the first side wall with a first portion of the grip handle extending inboard over the floor of the cargo area.