It isn't CSV. So just write a parser for it. This isn't rocket surgery.

#!/usr/bin/perl -w
use strict;

my @data;
while( <DATA> ) {
    my @row;
    while( /\G(?=.)/gc ) {
        my $val = undef;
        /\G\s*/gc;
        if( /\G'/gc ) {
            my $p = pos();
            /\G(?:[^']+|'')*/gc;
            $val = substr( $_, $p, pos()-$p );
            die "Unclosed '\n"
                if  ! /\G'/gc;
        } elsif( /\G"/gc ) {
            my $p = pos();
            /\G(?:[^"]+|"")*/gc;
            $val = substr( $_, $p, pos()-$p );
            die "Unclosed \"\n"
                if  ! /\G"/gc;
        } else {
            my $p = pos();
            $val = substr( $_, $p, pos()-$p )
                if  /\G[^'",]+/gc;
            $val =~ s/\s*$//;
        }
        /\G\s*/gc;
        die "Bad data\n"
            if  ! /\G(,|$)/gc;
        push @row, $val;
    }
    push @data, \@row;
}
__END__
'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)",' ',' '
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Yep, not hard; worked the first try. Took a few minutes to write.

(Update: I neglected to post-process escaped quotation marks. Of course, no provision for escaped quotation marks was given in the original problem so I just implemented the simplest version, which might not be appropriate.)