#!/usr/bin/perl -w
use strict;

#Run the script like, tail -n +2 car.csv | ./foo.pl
#I want to ignore the header

my $make; #Car Make
my $model; #Car Model
my $out_dir="/var/tmp/cars"; #Output directory for

while (<>) {
($make,$model) = split(/,/,$_,4);
 system("mkdir -p $out_dir/$make");
 open FILE, ">>$out_dir/$make/$model" or die $!;
   print FILE $_;
 close FILE;
}