Update. Can reproduce

$ cat test.csv
'PRODUCT CODE','CATEGORY','CATEGORY DESCRIPTION','CODE DESCRIPTION','O
+PTIONAL CATEGORY','OPTIONAL CATEGORY DESCRIPTION'
'     ','0    ','No Item',"INVALID CODE IN USER SUPPLIED DATA",' ',' '
'00100','1    ','Cat',"ORANGE CAT",' ',' '
'82131','94   ','Dog',"GREEN DOG",' ',' '
'82132','94   ','Dog',"'JOHNS' FLYING' DOG (Start 2001)",' ',' '
'82133','94   ','Dog',"MAGENTA DOG (End 2009)",' ',' '
$ perldoc -m CSV | head -7
use Text::CSV_XS qw( csv );
use Data::Peek;

BEGIN { *CSV:: = \%Text::CSV_XS::; }
$VERSION = "0.02";

1;
$ perl -MCSV -e'DDumper csv(in=>"test.csv",diag_verbose=>9,quote_char=
+>"\x27",escape_char=>undef)'
# CSV_XS ERROR: 2034 - EIF - Loose unescaped quote @ rec 4 pos 24
'82132','94   ','Dog',"'JOHNS' FLYING' DOG (Start 2001)",' ',' '
'
                       ^
[
    [   'PRODUCT CODE',
        'CATEGORY',
        'CATEGORY DESCRIPTION',
        'CODE DESCRIPTION',
        'OPTIONAL CATEGORY',
        'OPTIONAL CATEGORY DESCRIPTION'
        ],
    [   '     ',
        '0    ',
        'No Item',
        '"INVALID CODE IN USER SUPPLIED DATA"',
        ' ',
        ' '
        ],
    [   '00100',
        '1    ',
        'Cat',
        '"ORANGE CAT"',
        ' ',
        ' '
        ],
    [   82131,
        '94   ',
        'Dog',
        '"GREEN DOG"',
        ' ',
        ' '
        ]
    ]
[download]

You need allow_loose_quotes:

perl -MCSV -e'DDumper csv(in=>"test.csv",diag_verbose=>9,quote_char=>"
+\x27",escape_char=>undef,allow_loose_quotes=>1)'
[
    [   'PRODUCT CODE',
        'CATEGORY',
        'CATEGORY DESCRIPTION',
        'CODE DESCRIPTION',
        'OPTIONAL CATEGORY',
        'OPTIONAL CATEGORY DESCRIPTION'
        ],
    [   '     ',
        '0    ',
        'No Item',
        '"INVALID CODE IN USER SUPPLIED DATA"',
        ' ',
        ' '
        ],
    [   '00100',
        '1    ',
        'Cat',
        '"ORANGE CAT"',
        ' ',
        ' '
        ],
    [   82131,
        '94   ',
        'Dog',
        '"GREEN DOG"',
        ' ',
        ' '
        ],
    [   82132,
        '94   ',
        'Dog',
        '"\'JOHNS\' FLYING\' DOG (Start 2001)"',
        ' ',
        ' '
        ],
    [   82133,
        '94   ',
        'Dog',
        '"MAGENTA DOG (End 2009)"',
        ' ',
        ' '
        ]
    ]
[download]

To get (with Text::CSV_XS) hashes, you need headers and a map:

$ perl -MCSV -e'DDumper{map{$_->{"PRODUCT CODE"}=>$_}@{csv(in=>"test.c
+sv",diag_verbose=>9,quote_char=>"\x27",escape_char=>undef,allow_loose
+_quotes=>1,headers=>"auto")}}'
{   '     '          => {
        CATEGORY         => '0    ',
        'CATEGORY DESCRIPTION' => 'No Item',
        'CODE DESCRIPTION' => '"INVALID CODE IN USER SUPPLIED DATA"',
        'OPTIONAL CATEGORY' => ' ',
        'OPTIONAL CATEGORY DESCRIPTION' => ' ',
        'PRODUCT CODE'   => '     '
        },
    '00100'          => {
        CATEGORY         => '1    ',
        'CATEGORY DESCRIPTION' => 'Cat',
        'CODE DESCRIPTION' => '"ORANGE CAT"',
        'OPTIONAL CATEGORY' => ' ',
        'OPTIONAL CATEGORY DESCRIPTION' => ' ',
        'PRODUCT CODE'   => '00100'
        },
    82131            => {
        CATEGORY         => '94   ',
        'CATEGORY DESCRIPTION' => 'Dog',
        'CODE DESCRIPTION' => '"GREEN DOG"',
        'OPTIONAL CATEGORY' => ' ',
        'OPTIONAL CATEGORY DESCRIPTION' => ' ',
        'PRODUCT CODE'   => 82131
        },
    82132            => {
        CATEGORY         => '94   ',
        'CATEGORY DESCRIPTION' => 'Dog',
        'CODE DESCRIPTION' => '"\'JOHNS\' FLYING\' DOG (Start 2001)"',
        'OPTIONAL CATEGORY' => ' ',
        'OPTIONAL CATEGORY DESCRIPTION' => ' ',
        'PRODUCT CODE'   => 82132
        },
    82133            => {
        CATEGORY         => '94   ',
        'CATEGORY DESCRIPTION' => 'Dog',
        'CODE DESCRIPTION' => '"MAGENTA DOG (End 2009)"',
        'OPTIONAL CATEGORY' => ' ',
        'OPTIONAL CATEGORY DESCRIPTION' => ' ',
        'PRODUCT CODE'   => 82133
        }
    }
[download]