How about if you try what I've written below. What I've done is open the file first, then assign the contents to your header or footer. I've also put in $! after "couldn't parse" so we can see exactly what is going wrong.

Can you try that, and tell me what it says?

open (TXTFILE, "C:/My Documents/carlist/carlist_test/template/ccheader
+.html");
$header_html = <TXTFILE>;
close(TXTFILE);

open (TXTFILE, "C:/My Documents/carlist/carlist_test/template/ccfooter
+.html");
$footer_html = <TXTFILE>;
close(TXTFILE);

if($content=~m|<BODY.*?>(.*?)</BODY>|si) {
 $content = $header_html . $1 . $footer_html;
 $content =~ s|%title%|$title|;
 &save_file("$fullpath",$content);
 print "Completed\n";
 } else{
 print "Couldn't parse: $!\n";
 }
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