$ perl -MEncode=encode,from_to -wle'$s = encode("UTF-8", chr(0x2660)); from_to($s, "UTF-8", "ascii", Encode::FB_XMLCREF); print $s' | od -c
0000000 342 231 240  \n
0000004

##</code><code>##

$ perl -MEncode=encode,from_to -wle'$s = encode("UTF-8", chr(0x2660)); from_to($s, "UTF-8", "ascii", Encode::FB_XMLCREF); print $s' | od -c
0000000   &   #   x   2   6   6   0   ;  \n
0000011

##</code><code>##

1..1
not ok 1 - With XML/HTML 4 digit hex entity
#   Failed test 'With XML/HTML 4 digit hex entity'
#   at a.pl line 24.
#          got: '\u2660\u2660'
#     expected: '&#x2660;\u2660'
# Looks like you failed 1 test of 1.

##</code><code>##

#!/usr/bin/perl -T

use strict;
use warnings;

# 2.13 has a necessary bug fix in from_to
use Encode 2.13 qw( encode );

my @tests;
BEGIN {
    @tests = (
        [ encode('UTF-8', "&#x2660;\x{2660}"), "&#x2660;\\u2660", 'With XML/HTML 4 digit hex entity' ],
    );
}

use Test::More tests => 0+@tests;

sub escape_with_encode {
    return $_[0] unless $_[0] =~ /[\x80-\xff]/;
    my $s = shift;
    Encode::from_to($s, "utf-8", "ascii", Encode::FB_XMLCREF);
    $s =~ s/&#x(....);/\\u$1/g;
    return $s;
}

is( escape_with_encode($_->[0]), $_->[1], $_->[2] ) for @tests;