perl -MCSV -e'DDumper csv(in=>"test.csv",diag_verbose=>9,quote_char=>"\x27",escape_char=>undef,allow_loose_quotes=>1)'
[
    [   '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)"',
        ' ',
        ' '
        ]
    ]