A vehicle body structure having a cargo structure, a retractable step and a handle assembly. The cargo structure has a floor, a first side wall and a tailgate. The retractable step is installed to the cargo structure beneath the floor and the first side wall and adjacent to the tailgate. The handle assembly has a base and a grip handle extending from the base. The base is attached to an upright surface of the first side wall. The base is shaped and contoured such that the grip handle is positioned adjacent to and spaced apart from an upper surface of the first side wall within the cargo area above the floor and above the step. An individual using the step to enter the cargo area grabs the grip handle for assistance in stepping up into the cargo area.