First of all, it's a file handle (holds a resource), not a handler (since it doesn't handle anything).

If you can't figure out why the file isn't getting created, it's because you didn't check what error open returned.

I don't know if you realize that you've instructed Perl to create a test.txt file in every directory that has a .zip file. File::Find's no_chdir option would be useful if you meant to create a single test.txt file.