Hi sdyates,
Why not use the module Text::CSV or Text::CSV_XS to read your CSV files.

However, the <tr> shows up at the beginning of the output file and the </tr> shows up at the end. I want to get them to show up at the beginning and end of each line

You could put your code print OUTPUT "<tr>"; and print OUTPUT "</tr>"; within the foreach loop.
Or you could write like so:

   
   foreach my $cell (@cells)
    {
       print OUTPUT "<tr><td>$cell</td></tr>";
    }
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