use strict;
use warnings;
use Data::Dump::Streamer;

my @list1 = qw/Truck Car Byke/;
my @list2 = qw/Truck Car Scooter/;
my @list3 = qw/Truck Trailer Skates/;
my %tree;

for my $list (\@list1, \@list2, \@list3, ) {
    my $node = \%tree;
    
    $node = $node->{shift @$list} ||= {} while @$list;
}

Dump \%tree;