by a die cut 58 and fold line 60 the handle opening 50 and reinforcement tab 62 are defined by die cut 64 and fold line 66 the drop down portion 52 comprises a main partition portion 68 and a pair of connecting strips 70 and 72 the connecting strips 70 and 72 are hingedly joined to the inside top panel 22 along fold lines 74 and 76 which are aligned with the transverse centerlines of handle openings 48 and 50 die cuts 73 and 75 along with die cut 78 define drop down portion 52 from top panel 22 the handle reinforcement section 54 of the inner top panel 22 is defined in part and adjacent the handle openings 48 and 50 by die cuts 58 and 64 which also define the inner edge portions of partition straps 70 72 the remaining edge of the handle reinforcement section 54 is defined by a generally u shaped die cut 78 which also defines a major portion of the upper edge of the main partition portion 68 the width of the handle reinforcement section 54 is equal to the distance between the outer edges of the handle openings 48 and 50 so that the reinforcement section 54 extends across the entire width of each of the.