use XML::Rules;

my $parser = XML::Rules->new(
  rules => {
    __default => 'skip',
    'channelName,name' => 'content',
    'cat' => sub { return $_[1]->{channelName} => $_[1]->{name} },
     'rootTagName' => 'pass',
  }
);

my $data = $parser->parse($xml);