You can use the Win32::File module, which is a little simpler than Win32API::File, like so:

use Win32::File qw(GetAttributes HIDDEN);
my $attr;
if (GetAttributes($src, $attr))
{
    if ($attr & HIDDEN)
    {
        # whatever....
    }
}
else
{
    warn "Error getting attributes of $src";
}
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I don't do a lot of Win32 programming but just happened to know this one because I had to do something similar a while ago....

Update
Added code to check return value of GetAttributes. Shame on me for forgetting. Forty Hail Larrys.