use split() and the diamond operator:

use strict;

my $filename = 'test.tsv';

open (FILE, $filename);

my @headers = split(/\t/,<FILE>);

while (my $line = <FILE>) {
   my @fields = split(/\t/,$line);
}
close (FILE);
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you might also want to use chomp().

An (somewhat more complex) alternative is to use DBI and DBD::CSV.