$VAR1 = [
          [
            '101',
            '1997-02-25',
            'S1',
            '31.00',
            'NULL',
            '0.00',
            'this becomes two fields, so no go',
            '5.11'
          ],
          [
            '102',
            '1998-03-26',
            'S1',
            '31.00',
            'NULL',
            '0.00',
            'this will remain one field',
            '6.11'
          ]
        ];