Here is some pseudocode to work from:
push header from row into hash element @{$hash{HEADER}}
push content from row into hash element @{$hash{CONTENT}}
to print table then you can just do something like the following (untested):

print "<TABLE><TR><TD>", 
       join "</TD><TD>",@{$hash{HEADER}};
print "</TD></TR><TR><TD>, 
       join "</TD><TD>",@{$hash{CONTENT}};
print "</TD></TR></TABLE>";
[download]

-enlil