#! perl
use strict;
use warnings;
use Data::Dump;



my @A = qw ( H1 H2 H3 H4);         # original set
my @B = qw (1 2 3 4 5 6 7 8 9 10); # as per OP

my %h;

my $i = 0;
while (@B) {

    push @{$h{$A[$i]}},shift @B;
    $i == $#A ? $i = -1 : $i == -$#A-1 ? $i = 0 :  $i < 0 ? $i-- : $i++;
}
dd %h;