# ./test.pl
Name "main::TAG" used only once: possible typo at ./test.pl line 9.
readline() on unopened filehandle TAG at ./test.pl line 9.
readline() on unopened filehandle TAG at ./test.pl line 9.
readline() on unopened filehandle TAG at ./test.pl line 9.
readline() on unopened filehandle TAG at ./test.pl line 9.

##</code><code>##

if($file =~ /<ins cnt="(\d+)">/) {
  for ($x=0; $x < $1; $x++) {
    print F2 "<TAG>";
  }
}