$ perl -MCSV -e'DDumper{map{$_->{"PRODUCT CODE"}=>$_}@{csv(in=>"test.csv",diag_verbose=>9,quote_char=>"\x27",escape_char=>undef,allow_loose_quotes=>1,headers=>"auto")}}'
{   '     '          => {
        CATEGORY         => '0    ',
        'CATEGORY DESCRIPTION' => 'No Item',
        'CODE DESCRIPTION' => '"INVALID CODE IN USER SUPPLIED DATA"',
        'OPTIONAL CATEGORY' => ' ',
        'OPTIONAL CATEGORY DESCRIPTION' => ' ',
        'PRODUCT CODE'   => '     '
        },
    '00100'          => {
        CATEGORY         => '1    ',
        'CATEGORY DESCRIPTION' => 'Cat',
        'CODE DESCRIPTION' => '"ORANGE CAT"',
        'OPTIONAL CATEGORY' => ' ',
        'OPTIONAL CATEGORY DESCRIPTION' => ' ',
        'PRODUCT CODE'   => '00100'
        },
    82131            => {
        CATEGORY         => '94   ',
        'CATEGORY DESCRIPTION' => 'Dog',
        'CODE DESCRIPTION' => '"GREEN DOG"',
        'OPTIONAL CATEGORY' => ' ',
        'OPTIONAL CATEGORY DESCRIPTION' => ' ',
        'PRODUCT CODE'   => 82131
        },
    82132            => {
        CATEGORY         => '94   ',
        'CATEGORY DESCRIPTION' => 'Dog',
        'CODE DESCRIPTION' => '"\'JOHNS\' FLYING\' DOG (Start 2001)"',
        'OPTIONAL CATEGORY' => ' ',
        'OPTIONAL CATEGORY DESCRIPTION' => ' ',
        'PRODUCT CODE'   => 82132
        },
    82133            => {
        CATEGORY         => '94   ',
        'CATEGORY DESCRIPTION' => 'Dog',
        'CODE DESCRIPTION' => '"MAGENTA DOG (End 2009)"',
        'OPTIONAL CATEGORY' => ' ',
        'OPTIONAL CATEGORY DESCRIPTION' => ' ',
        'PRODUCT CODE'   => 82133
        }
    }