See the current Perl documentation for Tie::Handle.
Here is our local, out-dated (pre-5.6) version:

Tie::Handle - base class definitions for tied handles

package NewHandle;
require Tie::Handle;
@ISA = (Tie::Handle);
sub READ { ... } # Provide a needed method
sub TIEHANDLE { ... } # Overrides inherited method
package main;

This module provides some skeletal methods for handle-tying classes. See
perltie for a list of the functions required in tying a handle to a package. The
basic Tie::Handle package provides a new method, as well as methods
TIESCALAR, FETCH and STORE. The new method is provided as a means of grandfathering, for classes that forget to
provide their own TIESCALAR
method.
For developers wishing to write their own tied-handle classes, the methods
are summarized below. The perltie section not only documents these, but has sample code as well:
tie *glob, classname. Associates a new glob instance with the specified class. LIST would represent additional arguments (along the lines of AnyDBM_File and compatriots) needed to complete the association.
The perltie section contains an example of tying handles.