A carton includes a top wall (12a/12b), first side wall (14), second side wall (18), first end wall, a second end wall and a bottom wall (16). The carton has a handle structure (H) defined at least in part in an outer panel (12b) and at least in part in an inner panel (12a). The outer panel is disposed in overlapping relationship with the inner panel to form the top wall. The outer panel includes an outer handle strap (30) while the inner panel includes an inner handle strap (32). The outer handle strap is continuously formed with the outer panel at its first end and severably attached to the outer panel at its second end by a frangible connection (46). The inner handle strap includes a first end disposed in the inner panel and continuously formed with the inner panel.