#!/usr/bin/perl -w
use strict;
use diagnostics;
use Text::CSV_XS qw( );

my $qfn_in = 'data.txt';

open( my $fh_in, '<', $qfn_in )
  or die("Can't open file \"$qfn_in\": $!\n");

my $fh_out = \*STDOUT;

my $csv_in = Text::CSV_XS->new( { sep_char => ',', eol => $/ } );
my $csv_out = Text::CSV_XS->new( { eol => $/ } );

my $selection = "Apple";
my $code      = " ####";
my $filter    = "CX89";

while ( my $row = $csv_in->getline($fh_in) ) {

    if ( $row->[1] eq $selection ) {
        $code = "tree";
        if ( $row->[0] eq $filter ) {
            $fh_out->print("$row->[0] $row->[1] $code \n");
        }
    }
}

##</code><code>##

"CX89",Apple
"CX89",Sailing
"CX89",Apple
"AC75",Apple
"CX89",Sailing