#!/usr/bin/perl -w

use strict;
#use IO::All;
use Data::Dumper;

my %result;

for my $l (<DATA>) {

	my ($cod,$desc) = ($l =~/(\d*) (.*)/);
	my ($c1,$c2,$c3,$c4,$c5) = unpack ("A1 A1 A1 A1 A1",$cod);
	$result{$c1}{$c2}{$c3}{$c4}{$c5} .= $desc;
}
print Dumper \%result;


__DATA__
1 ITEM
11 Sub Item 1
111 Item X
112 Item
1121 Another Item
11212 And Another Item
12 Sub Item 2