Why all the seeks?

Why *not* read the frames when an extended header was found?

Why not use MP3::Tag?

Why not exit if $type is invalid?

I have no knoledge of MP3 and/or MP3-tags at all, but your code looks very very suspiciously wrong. Let me start by posting a simplified version. I only simplified it, because it is a perfect example for something I want to talk about next AmsterdamX.pm meeting :)

The code is not made to work. It is restyled to what I *think* it is supposed to do and I tried to make it a bit more readable/maintainable.

Your version has 219 lines, mine less than half (106) and they did the same on the mp3 files I could find on my system (not that many btw)

use 5.18.2;
use warnings;

sub usage
{
    my $err = shift and select STDERR;
    say "usage: $0 file.mp3";
    exit $err;
    } # usage

use Data::Peek;

my $source = shift or usage (1);
@ARGV and usage (1);
open my $in, "<:raw", $source or die "Can not open file '$source': $!\
+n";

say "\nUser has chosen file: $source to open for reading!";

read $in, my $dta, 10;
DHexDump $dta;

# Header 10 Bytes in total 3 Bytes + 1 Byte + 1 Byte + 1 Byte + 4 Byte
+s = 10 Bytes
my ($type, $major_version, $revision_number, $flags, $mp3_size) = unpa
+ck
    "A3".       # 24 bits (3 Bytes, ASCII text) "ID3".  (3 Bytes Heade
+r_ID).
    "h".        #  8 bits (1 Byte,  hex string) Version (1 Byte  Major
+_Version).
    "h".        #  8 bits (1 Byte,  hex string) Version (1 Byte  Revis
+ion number).
    "h".        #  8 bits (1 Byte,  hex string) Flags   (1 Byte  Flags
+).
    "N",        # 32 bits (4 Bytes, Integer),   Size    (4 Bytes Size)
+.
        $dta;

$type =~ m/^[ -~]{3}/ or die "Not a Tagged MP3 file\n";

say "TAG Detected: $type v2.$major_version.$revision_number";

DDumper [ $type, $major_version, $revision_number, $flags, $mp3_size ]
+;
$flags ? say "Flags are not empty, we have found these characters: $fl
+ags\n"
       : say "\nThe extended flags has no corresponding data: \$00 was
+ detected. Proceeding!\n\n";

my $length_of_data = $mp3_size;
# say "This is the mp3_size after sync_safe: $mp3_size";
# End of Header

# At this point we want to make sure that we have an extended header (
+ID3v2 flags %abcd0000)
# Bit 7 of (ID3v2 flags %abcd0000) if is 1 (active indicates that ther
+e is extended header
# if is 0 it means there is no extended header. If extended header exi
+st proceed else skip.

if ($flags & 0b01000000) {
    # Begging Extended header (Optional not vital for correct parsing)
+.

    # Extended Header in tppotal 6 Bytes, size 4 bytes memory size 4 B
+ytes is enough to read binary no characters
    # no need for binary to string conversion no need for terminating 
+string character ('\0').
    # Emptying memory for future use.
    read $in, $dta, 6;
    my ($extended_size, $number_flags, $extended_flags) = unpack
        "N".    # 32 bits (4 Bytes)  Extended size.
        "c".    #  8 bits (1 Byte)   Flags (1 Byte Flags).
        "C",    #  8 bits (1 Byte)   Extended flags (1 Byte Flags).
            $dta;

    # Due to Sync_safe remove the 0 from the beggining of each stored 
+element and Bitwise,
    # although we are working with unsigned characters and integers it
+ is a good practice.
    # Synchsafe integers are integers that keep its highest bit (bit 7
+) zeroed, making
    # seven bits out of eight available.

    say "This is the number of flags: $number_flags";
    say "This is the extended header flags: $extended_flags";
    say "This is the extended header size, after sync_safe: $extended_
+size";

    # From the stored value we substract the Extended Header to get th
+e total size so far.
    $length_of_data -= $extended_size;
    }

# say "This is the length of data: $length_of_data";
while ($length_of_data) {
    # Beginning of Mp3 Frame (10 Bytes in total), 4 Bytes Frame_ID + 4
+ Bytes Frame_Size + 2 Bytes Frame_Flags = 10 Bytes.

    # Loop through until the end of length of data previously measured
+.
    read $in, $dta, 10 or die "Couldn't read from $source: $!\n";
    my ($frame_id, $frame_size, $frame_flags) = unpack
        "A4".   # 32 bits (4 Bytes)  Frame_ID.
        "N".    # 32 bits (4 Bytes)  Frame_Size.
        "C2",   # 16 bits (2 Bytes)  Frame Flags.
            $dta;

    $length_of_data -= 10 + $frame_size;

    print  "Third Part Frame id: $frame_id, Frame Size: $frame_size, F
+lags: ";
    if ($frame_size) {
        read $in, $dta, $frame_size;
        if ($frame_id =~ m{^( TPE1 | TALB | TYER | TCON | TRCK )$}) {
            say $dta;
            next;
            }

        if ($frame_id eq "TIT2") {
            say $dta;
            last;
            }
        }
    }
say "\nFinished reading file: $source Closing file! Goodbye!";
close $in or die "Can not close file: $source: $!\n";
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