use CGI::Simple;
my $q = new CGI::Simple;
print $q->header( -type=>'text/html',-P3P => 'CAO DSP LAW CURa ADMa DEVa CUSi BLAH...' );

__DATA__
P3P: policyref="/w3c/p3p.xml", CP="CAO DSP LAW CURa ADMa DEVa CUSi BLAH..."
Content-Type: text/html; charset=ISO-8859-1