#!/usr/bin/perl

use warnings;
use strict;
use diagnostics;
use Data::Dumper;

my @contents = ( [qw/html head body/],
                 [qw/font face size color/],
                 [qw/h1 p code/]);

my @ctags;

foreach my $row (@contents) {
        #$row will now be an array reference;
        #print Dumper $row; # if you want to see
        foreach my $value (@$row) {
                push @ctags, "<\\$value>";
        }
}

print Dumper(\@ctags);