Build a hash of arrays (HoA) perhaps.

#!perl
use strict;
use warnings;
use XML::Writer;
use Text::CSV;

my $csv = Text::CSV->new ( 
    { binary   => 1,
      sep_char => ',',
      eol      => $\,
    }  )  
    or die "Cannot use CSV: ".Text::CSV->error_diag ();
 
#input file
my $input_file = 'in.csv';
open my $fh_in,'<',$input_file
   or die "cannot open $input_file : $!";
        
my %hash=();
while ( my $line = $csv->getline( $fh_in ) ){
  my $name = $line->[0];
  push @{$hash{$name}},$line;
}
close $fh_in;

#output file
my $output_file = "myfile.xml";
open my $fh_out,'>',$output_file
   or die "cannot open $output_file : $!";

my $writer = new XML::Writer( OUTPUT      => $fh_out, 
                              DATA_MODE   => 1, 
                              DATA_INDENT => 2 );

for my $name (sort keys %hash){
  $writer->startTag("structure", "name"=>$name); 
  for my $ar ( @{$hash{$name}} ){
    $writer->startTag("value", "name" => $ar->[1], 
                               "start"=> $ar->[2], 
                               "type" => $ar->[3]); 
    $writer->endTag("value");
  }  
  $writer->endTag("structure");
  $writer->end();
}
close $fh_out;
[download]