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use Text::CSV::Hashify;
use Data::Dumper;
...
    
    
print Dumper($obj->all);

'PRODUCT CODE','CATEGORY','CATEGORY DESCRIPTION','CODE DESCRIPTION','O
+PTIONAL CATEGORY','OPTIONAL CATEGORY DESCRIPTION'
'     ','0    ','No Item',"INVALID CODE IN USER SUPPLIED DATA",' ',' '
...
'82131','94   ','Dog',"GREEN DOG",' ',' '
'82132','94   ','Dog',"'JOHNS' FLYING' DOG (Start 2001)",' ',' '
'82133','94   ','Dog',"MAGENTA DOG (End 2009)",' ',' '

# CSV_XS ERROR: 2034 - EIF - Loose unescaped quote @ rec 4 pos 24
$VAR1 = {
...
                       'PRODUCT CODE' => '00100'
                     }
        };