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foreach(@files){
    if(/\.csv$/i) { # if the filename has .csv at the end
        push(@csvfiles,$_);
...
    close(hanw);
    close(hanr);
}

@$row = split(/,/, $line );
    push @$sheet2 , $row;
}
...
{
    *print hanw join (',', @$row ),"\n";
}