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<root>
<SUB CLASSNAME="SUB1">
...
       <Element2 Type="Type2">Type 2 value</Element2>
</SUB>
</root>

<SUB CLASSNAME="SUB1">
   <INNERSUB CLASSNAME="INNERSUB1">
...
        <Element2 Type="Type2">Content</element2>
   </INNERSUB>
</SUB>

my $xs1 = XML::Simple->new();
my $doc = $xs1->XMLin($file, keyattr=>['CLASSNAME'], ForceContent=>1, 
+ForceArray=>1);
...
$worksheet->Cells($rowCount, $colCount)->{Value} = $$element{content};
        }
   }