Abstract: The invention includes a universal retractable handle assembly for attachment to luggage items of a variety of different sizes. A plurality of tubes having a fixed length can be attached to a bracket member such that each tube can extend in a telescoping manner to a different distance from the bracket member when the handle is in the extended position and thus be employed in different sizes of luggage. Additionally, a tube housing is provided which includes a tube receiving portion and reinforcing portions on an outer surface of the tube housing. The tube receiving portion is formed with an arcuate shape which corresponds with the shape of the tube member to be inserted therein. The reinforcing portions include a plurality of planar flanges which extend beyond the outer surface of the tube receiving portion to provide improved structural characteristics.