use Text::CSV::Hashify;
use Data::Dumper;

my $filename =  'bad.csv';
$obj = Text::CSV::Hashify->new( {
    file        => $filename,
    format      => 'hoh',
    key         => "PRODUCT CODE",
    quote_char          => "'",
    escape_char          => "|", #wont be found in the data, turn off escaping
    auto_diag => 1,
} );
    
    
print Dumper($obj->all);

##</code><code>##

'PRODUCT CODE','CATEGORY','CATEGORY DESCRIPTION','CODE DESCRIPTION','OPTIONAL CATEGORY','OPTIONAL CATEGORY DESCRIPTION'
'     ','0    ','No Item',"INVALID CODE IN USER SUPPLIED DATA",' ',' '
'00100','1    ','Cat',"ORANGE CAT",' ',' '
'82131','94   ','Dog',"GREEN DOG",' ',' '
'82132','94   ','Dog',"'JOHNS' FLYING' DOG (Start 2001)",' ',' '
'82133','94   ','Dog',"MAGENTA DOG (End 2009)",' ',' '

##</code><code>##

# CSV_XS ERROR: 2034 - EIF - Loose unescaped quote @ rec 4 pos 24
$VAR1 = {
          '     ' => {
                       'CODE DESCRIPTION' => '"INVALID CODE IN USER SUPPLIED DATA"',
                       'OPTIONAL CATEGORY DESCRIPTION' => ' ',
                       'CATEGORY' => '0    ',
                       'PRODUCT CODE' => '     ',
                       'CATEGORY DESCRIPTION' => 'No Item',
                       'OPTIONAL CATEGORY' => ' '
                     },
          '82131' => {
                       'CODE DESCRIPTION' => '"GREEN DOG"',
                       'CATEGORY' => '94   ',
                       'OPTIONAL CATEGORY DESCRIPTION' => ' ',
                       'PRODUCT CODE' => '82131',
                       'OPTIONAL CATEGORY' => ' ',
                       'CATEGORY DESCRIPTION' => 'Dog'
                     },
          '00100' => {
                       'OPTIONAL CATEGORY' => ' ',
                       'CATEGORY DESCRIPTION' => 'Cat',
                       'CODE DESCRIPTION' => '"ORANGE CAT"',
                       'CATEGORY' => '1    ',
                       'OPTIONAL CATEGORY DESCRIPTION' => ' ',
                       'PRODUCT CODE' => '00100'
                     }
        };