Dear Lori,
That looks like an earlier 230 SL hardtop.
Fixed hardtop handles were used on 230 SL tops and 250 SL tops except the later ones - I actually don't remember exactly.
The black liner you see should be MB-Tex or leather - same as the car's interior and matching that one
and was used only on 230 SL hardtops. Later 230 SL hardtops onwards then had not the MB-Tex liner anymore but a piece of the same material as the perforated headliner.
The material under the MB-Tex should be metal - with a bit of remaining foam liner underneath.
Best,
Achim