my $file = "xxxx.cvs";
open(my $fh, "<", $file) or die "Cannot read '$file': $!";
my $line = <$fh>;
chomp($line);
my @fields = split /\t/, lc($line), -1;

while ($line = <$fh>) {
    chomp($line);
    my %row;
    @row{@fields} = split /\t/, $line, -1;
    # save to a db
}