my $filename = '/path/to/file.csv';
open (my $fh, '>', $filename) or die "Could not open $filename, $!";
my @headers = qw(
	DET
	IN
	JJ
	NN
	VBD
);
print $fh join(',',@headers) . "\n";

# then, for each of your phrases
print $fh join(',', map($tags{$_} || 0, @headers) ) . "\n";

close $fh;