use strict;
use warnings;
use XML::Rules;
use Data::Dumper;

my @rules = (
   _default => sub { "%".$_[0] => {$_[1]->{name} => $_[1]->{value}}},
   main => 'pass no content',
);

my $text=<<EOF;
<main>
  <apple name="date" value="1231210"/>
  <apple name="time" value="235959"/>
  <banana name="date" value="1231210"/>
</main>
EOF

my $p = XML::Rules->new(
  rules => \@rules,
);
my $x = $p->parse($text);
print Dumper $x;